Decline of CFC rules and rise of IP boxes: How the ECJ affects tax competition and economic distortions in Europe


Bräutigam, Rainer ; Streif, Frank ; Spengel, Christoph



Document Type: Conference presentation
Year of publication: 2015
Conference title: 5th EIASM Conference on Current Research in Taxation
Location of the conference venue: Prag, Czech Republic
Date of the conference: 01.-02.07.2015
Publication language: English
Institution: Sonstige Einrichtungen > ZEW - Leibniz-Zentrum für Europäische Wirtschaftsforschung
Business School > ABWL u. Betriebswirtschaftliche Steuerlehre II (Spengel)
Subject: 330 Economics




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Bräutigam, Rainer ; Streif, Frank ; Spengel, Christoph Decline of CFC rules and rise of IP boxes: How the ECJ affects tax competition and economic distortions in Europe. (2015) 5th EIASM Conference on Current Research in Taxation (Prag, Czech Republic) [Conference presentation]


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