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Anzahl der Einträge: 9.

2022

Müller, Jessica

; Spengel, Christoph (2022) European Union/OECD/International - Intellectual property income as “per se” passive income: A comparative analysis of controlled foreign company rules in the European Union before and after the implementation of the Anti-Tax Avoidance Directive (2016/1164). Bulletin for International Taxation Amsterdam 76 11 533-546 [Zeitschriftenartikel]

2018

Schreiber, Ulrich (2018) Sales-based apportionment of profits. Bulletin for International Taxation Amsterdam 72 4/5 1-14 [Zeitschriftenartikel]

Spengel, Christoph (2018) Country-by-country reporting and the international allocation of taxing rights: Comments to Michelle Hanlon. Bulletin for International Taxation Amsterdam 72 4/5 218-219 [Zeitschriftenartikel]

2017

Bärsch, Sven-Eric ; Olbert, Marcel

; Spengel, Christoph (2017) US tax reform : the implications in a Germany-US context. Bulletin for International Taxation Amsterdam 71 6a 22-29 [Zeitschriftenartikel]

2015

Bärsch, Sven-Eric ; Olbert, Marcel

(2015) Germany - Tax classification of debt and equity and recent jurisprudence in Germany. Bulletin for International Taxation Amsterdam 69 9 497-502 [Zeitschriftenartikel]

2014

Spengel, Christoph ; Evers, Maria Theresia ; Meier, Ina (2014) Transparency in Financial Reporting: Is Country-by-Country Reporting suitable to combat international profit shifting? Bulletin for International Taxation Amsterdam 68 6/7 295-303 [Zeitschriftenartikel]

2013

Bärsch, Sven-Eric ; Spengel, Christoph (2013) Hybrid Mismatch Arrangements: OECD Recommendations and German Practice. Bulletin for International Taxation Amsterdam 67 10 520-528 [Zeitschriftenartikel]

Gammie, Malcolm ; Röder, Erik (2013) International/European Union - Taxation of financial transactions. Bulletin for International Taxation Amsterdam 67 10 529-535 [Zeitschriftenartikel]

2010

Elschner, Christina ; Vanborren, Werner (2010) Effective corporate income tax rates in an enlarged European Union. Bulletin for International Taxation Amsterdam 64 11 577-584 [Zeitschriftenartikel]

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