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Anzahl der Einträge: 25.

2023

Fischer, Leonie ; Müller, Jessica

; Spengel, Christoph (2023) The distorting effects of imputation systems on tax competition in the EU. Intertax : International Tax Review Alphen aan den Rijn 51 3 196-218 [Zeitschriftenartikel]

2022

Fischer, Leonie ; Heckemeyer, Jost H. ; Spengel, Christoph ; Steinbrenner, Daniela (2022) Tax policies in a transition to a knowledge-based economy: The effective tax burden of companies and highly skilled labour. Intertax : International Tax Review Alphen aan den Rijn 50 4 286-321 [Zeitschriftenartikel]

2020

Bührle, Anna Theresa

; Spengel, Christoph (2020) Tax law and the transfer of losses: A European overview and categorization. Intertax : International Tax Review Alphen aan den Rijn 48 6/7 564-581 [Zeitschriftenartikel]

2019

Olbert, Marcel

; Spengel, Christoph ; Werner, Ann-Catherin (2019) Measuring and interpreting countries' tax attractiveness for investments in digital business models. Intertax : International Tax Review Alphen aan den Rijn 47 2 148-160 [Zeitschriftenartikel]

Spengel, Christoph ; Stutzenberger, Kathrin (2019) Comment on M. Nieminen: "Destination with credit formula": A simple add on that would make the CCCTB more resilient to tax competition and tax planning. Intertax : International Tax Review Alphen aan den Rijn 47 5 496-498 [Zeitschriftenartikel]

Bräutigam, Rainer ; Stutzenberger, Kathrin ; Spengel, Christoph (2019) The development of corporate tax systems in the European Union from 1998 to 2017: Qualitative and quantitative analysis. Intertax : International Tax Review Alphen aan den Rijn 47 6/7 536-562 [Zeitschriftenartikel]

2014

Lohse, Theresa ; Riedel, Nadine ; Spengel, Christoph (2014) The Increasing Importance of Transfer Pricing Regulations- a Worldwide Overview. Intertax : International Tax Review Alphen aan den Rijn 42 6/7 352-404 [Zeitschriftenartikel]

2013

Endres, Dieter ; Finke, Katharina ; Heckemeyer, Jost H. ; Spengel, Christoph (2013) Corporate Taxation Trends in Europe. Intertax : International Tax Review Alphen aan den Rijn 41 10 499-507 [Zeitschriftenartikel]

2011

Spengel, Christoph ; Zinn, Benedikt (2011) Non-profit taxation on corporations in the EU : lessons from corporate tax reforms in Germany and tax implications of the global economic crisis. Intertax : International Tax Review Alphen aan den Rijn 39 10 494-520 [Zeitschriftenartikel]

2010

Endres, Dieter ; Finke, Katharina ; Fuest, Clemens ; Lohse, Theresa ; Spengel, Christoph (2010) Tax burden on foreign direct investments in the Asia-Pacific region, India, and Russia. Intertax : International Tax Review Alphen aan den Rijn 38 8/9 421-429 [Zeitschriftenartikel]

2005

Endres, Dieter ; Spengel, Christoph ; Elschner, Christina ; Schmidt, Oliver (2005) The Tax Burden on International Assignments. Intertax : International Tax Review Alphen aan den Rijn 33 11 490-502 [Zeitschriftenartikel]

Jacobs, Otto H. ; Spengel, Christoph ; Stetter, Thorsten ; Wendt, Carsten (2005) EU company taxation in case of a common tax base : a computer-based calculation and comparison using the enhanced model of the European tax analyzer. Intertax : International Tax Review Alphen aan den Rijn 33 10 414-428 [Zeitschriftenartikel]

2004

Jacobs, Otto H. ; Spengel, Christoph ; Schäfer, Anne (2004) ICT and profit allocation within multinational groups. Intertax : International Tax Review Alphen aan den Rijn 32 6/7 268-283 [Zeitschriftenartikel]

2003

Jacobs, Otto H. ; Spengel, Christoph ; Schäfer, Anne (2003) ICT and international corporate taxation: Tax attributes and scope of taxation. Intertax : International Tax Review Alphen aan den Rijn 31 6/7 214-231 [Zeitschriftenartikel]

2000

Jacobs, Otto H. ; Spengel, Christoph (2000) Measurement and development of the effective tax burden of companies : an overview an international comparison. Intertax : International Tax Review Alphen aan den Rijn 28 10 334-351 [Zeitschriftenartikel]

Endres, Dieter ; Oestreicher, Andreas (2000) 2001 Tax reform in Germany: planning a new era. Intertax : International Tax Review Alphen aan den Rijn 28 11 408-422 [Zeitschriftenartikel]

1999

Jacobs, Otto H. (1999) Corporation Income Tax Systems in the European Union: An Analysis of their Effects on Competition and Reform Proposals. Intertax : International Tax Review Alphen aan den Rijn 27 8/9 264-268 [Zeitschriftenartikel]

Endres, Dieter ; Miles, Andrew (1999) Joint Ventures - an El Dorado for the German Revenue? Intertax : International Tax Review Alphen aan den Rijn 27 6/7 243-254 [Zeitschriftenartikel]

Spengel, Christoph (1999) Taxation of US Cross-border Investment in Germany and Europe. Intertax : International Tax Review Alphen aan den Rijn 27 12 445-459 [Zeitschriftenartikel]

1998

Endres, Dieter ; Thies, Angelika (1998) Controlled Foreign Companies: the German Rules in Theory and Practice. Intertax : International Tax Review Alphen aan den Rijn 10 293-300 [Zeitschriftenartikel]

1997

Jacobs, Otto H. ; Schmidt, Frank (1997) The Allowance for Corporate Equity (ACE) as an Approach to Harmonize Corporate Taxation in Europe. Intertax : International Tax Review Alphen aan den Rijn 25 6/7 232-246 [Zeitschriftenartikel]

1995

Jacobs, Otto H. ; Haun, Jürgen (1995) Financial Derivatives and International Tax Law - A Treatment of Certain Key Considerations. Intertax : International Tax Review Alphen aan den Rijn 23 8/9 405-420 [Zeitschriftenartikel]

1993

Jacobs, Otto H. ; Spengel, Christoph (1993) The Financing and Taxation of Corporations: A Comparing Analysis for the EC-Member Countries Germany, France and Great-Britain. Intertax : International Tax Review Alphen aan den Rijn 21 1 4-15 [Zeitschriftenartikel]

1991

Jacobs, Otto H. ; Smith, J. Kevin (1991) An international analysis and comparison of business tax burdens in Germany and the United States using a model firm approach. Intertax : International Tax Review The Hague [19] 3 148-158 [Zeitschriftenartikel]

1989

Jacobs, Otto H. (1989) The effects of business taxation on shareholder financing of corporations: an analysis of taxation concepts in France, Germany and the United States. Intertax : International Tax Review Alphen aan den Rijn [17] 11 464-476 [Zeitschriftenartikel]

Diese Liste wurde am Sun Dec 22 03:25:44 2024 CET automatisch erstellt.

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