Stöbern nach Publikationsorgan

Gruppieren nach: Erscheinungsjahr | Autoren | Keine Sortierung

Anzahl der Einträge: 15.

Kopetzki, Leonie ; Spengel, Christoph ; Weck, Stefan

(2023) Moving forward with tax sustainability reporting in the EU - A quantitative descriptive analysis. World Tax Journal : WTJ Amsterdam 15 2 291-320 [Zeitschriftenartikel]

Müller, Jessica

; Spengel, Christoph ; Steinbrenner, Daniela (2022) European Union - IP box regimes and multinational enterprises: Does nexus pay off? World Tax Journal : WTJ Amsterdam 14 1 75-112 [Zeitschriftenartikel]

Spengel, Christoph ; Stage, Barbara ; Steinbrenner, Daniela (2022) R&D Ttax incentive regimes – A comparison and evaluation of current country practices. World Tax Journal : WTJ Amsterdam 14 2 331-364 [Zeitschriftenartikel]

Müller, Raphael

; Schoenrock, Miles ; Spengel, Christoph (2022) How to move forward with country-by-country reporting? A qualitative content analysis of the stakeholders’ comments in the OECD 2020 review. World Tax Journal : WTJ Amsterdam 14 2 261-284 [Zeitschriftenartikel]

Casi-Eberhard, Elisa ; Chen, Xiao ; Orlic, Mark ; Spengel, Christoph (2021) One directive, several transpositions: A cross-country evaluation of the national implementation of DAC 6. World Tax Journal : WTJ Amsterdam 13 1 63-81 [Zeitschriftenartikel]

Greil, Stefan ; Müller, Raphael

; Olbert, Marcel

(2019) Transfer pricing for digital business models: Early evidence on challenges and options for reform. World Tax Journal : WTJ Amsterdam 11 4 557-588 [Zeitschriftenartikel]

Spengel, Christoph ; Heckemeyer, Jost H. ; Nicolay, Katharina ; Bräutigam, Rainer ; Stutzenberger, Kathrin (2018) Addressing the debt-equity bias within a Common Consolidated Corporate Tax Base (CCCTB) - possibilities, impact on effective tax rates and revenue neutrality. World Tax Journal : WTJ Amsterdam 10 2 165-191 [Zeitschriftenartikel]

Olbert, Marcel

; Spengel, Christoph (2017) International taxation in the digital economy : challenge accepted? World Tax Journal : WTJ Amsterdam 9 1 3-46 [Zeitschriftenartikel]

Schreiber, Ulrich ; Fell, Lisa Maria (2017) International profit allocation, intangibles and sales-based transactional profit split. World Tax Journal : WTJ Amsterdam 9 1 1-18 [Zeitschriftenartikel]

Nicolay, Katharina ; Wiedemann, Verena (2016) Taxing investments in the Asia-Pacific region : the importance of cross-border taxation and fiscal incentives. World Tax Journal : WTJ Amsterdam 8 2 193-223 [Zeitschriftenartikel]

Fuest, Clemens ; Spengel, Christoph ; Finke, Katharina ; Heckemeyer, Jost H. ; Nusser, Hannah (2013) Profit Shifting and 'Aggressive' Tax Planning by Multinational Firms: Issues and Options for Reform. World Tax Journal : WTJ Amsterdam 5 3 307-324 [Zeitschriftenartikel]

Spengel, Christoph ; Ortmann-Babel, Martina ; Zinn, Benedikt ; Matenaer, Sebastian (2012) A Common Corporate Tax Base for Europe: An Impact Assessment of the Draft Council Directive on a CC(C)TB. World Tax Journal : WTJ Amsterdam 4 3 185-221 [Zeitschriftenartikel]

Röder, Erik (2012) Proposal for an enhanced CCTB as alternative to a CCCTB with formulary apportionment. World Tax Journal : WTJ Amsterdam 4 2 125-150 [Zeitschriftenartikel]

Oestreicher, Andreas ; Spengel, Christoph ; Koch, Reinald (2011) How to reform taxation of corporate groups in Europe. World Tax Journal : WTJ Amsterdam 3 1 5-38 [Zeitschriftenartikel]

Oestreicher, Andreas ; Reister, Timo ; Spengel, Christoph (2009) Common Corporate Tax Base and Effective Tax Burdens in the EU Member States. World Tax Journal : WTJ Amsterdam 1 1 46-66 [Zeitschriftenartikel]

Diese Liste wurde am Thu Nov 21 03:07:02 2024 CET automatisch erstellt.

Zitation