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Tax Neutrality Treatment of Investment Funds in the European Union

World tax journal : WTJ, 2024-10, Vol.16 (3)

2024

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Moving Forward with Tax Sustainability Reporting in the EU – A Quantitative Descriptive Analysis

World tax journal : WTJ, 2023-05, Vol.15 (2)

2023

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24-Year-Old Woman with Recent Onset Back Pain

Brain pathology (Zurich, Switzerland), 2015-11, Vol.25 (6), p.786-787

2015

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R&D Tax Incentive Regimes – A Comparison and Evaluation of Current Country Practices

World tax journal : WTJ, 2022-03, Vol.14 (2)

2022

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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, 2022-05, Vol.14 (2)

2022

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IP Box Regimes and Multinational Enterprises: Does Nexus Pay Off?

World tax journal : WTJ, 2022-02, Vol.14 (1)

2022

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One Directive, Several Transpositions: A Cross-Country Evaluation of the National Implementation of DAC6

World tax journal : WTJ, 2021-04, Vol.13 (1)

2021

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International Taxation in the Digital Economy: Challenge Accepted?

World tax journal : WTJ, 2017-02, Vol.9 (1)

2017

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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, 2022-10, Vol.76 (11)

2022

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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, 2018-05, Vol.10 (2)

2018

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Vermögensabgaben aus ökonomischer Sicht

Steuer und Wirtschaft - StuW, 2011-05, Vol.88 (2), p.173-188

2011

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Country-by-Country Reporting and the International Allocation of Taxing Rights: Comments to Michelle Hanlon

Bulletin for International Taxation, 2018-03, Vol.72 (4/5)

Spengel, C.

2018

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Taxation in the Digital Economy – Recent Policy Developments and the Question of Value Creation

International Tax Studies, 2019-04, Vol.2 (3)

2019

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Company Taxation in the Asia-Pacific Region, India, and Russia

1. Aufl., 2010

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Grenzüberschreitende Geschäftstätigkeit und effektive Steuerbelastung nach der deutschen Steuerreform

Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung, 2002-12, Vol.54 (8), p.710-742

Spengel, Christoph

2002

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How to Reform Taxation of Corporate Groups in Europe

World tax journal : WTJ, 2010-12, Vol.3 (1)

2010

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Profit Shifting and “Aggressive” Tax Planning by Multinational Firms: Issues and Options for Reform

World tax journal : WTJ, 2013-10, Vol.5 (3)

2013

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A Common Corporate Tax Base for Europe: An Impact Assessment of the Draft Council Directive on a CC(C)TB

World tax journal : WTJ, 2012-10, Vol.4 (3)

2012

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Besteuerung von Personengesellschaften in den 27 EU-Mitgliedstaaten und den USA – eine Analyse der nationalen Besteuerungskonzeptionen

Steuer und Wirtschaft - StuW, 2010-02, Vol.87 (1), p.44-56

2010

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Common Corporate Tax Base and Effective Tax Burdens in the EU Member States

World tax journal : WTJ, 2009-10, Vol.1 (1)

2009

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US Tax Reform: The Implications in a Germany-US Context

Bulletin for International Taxation, 2017-06, Vol.71 (6a/Special Issue)

2017

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Hybrid Mismatch Arrangements: OECD Recommendations and German Practice

Bulletin for International Taxation, 2013-09, Vol.67 (10)

2013

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Chinese Direct Investments in the EU: New Tax Treaties and Effective Corporate Tax Burdens

Asia-Pacific Tax Bulletin, 2014-11, Vol.20 (6)

2014

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Transparency in Financial Reporting: Is Country-by-Country Reporting Suitable To Combat International Profit Shifting?

Bulletin for International Taxation, 2014-04, Vol.68 (6/7)

2014

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Measuring the Impact of Taxation on Investment and Financing Decisions

Schmalenbach business review, 2002-01, Vol.54 (1), p.2-23

2002

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Tax Neutrality Treatment of Investment Funds in the European Union

Moving Forward with Tax Sustainability Reporting in the EU – A Quantitative Descriptive Analysis

24-Year-Old Woman with Recent Onset Back Pain

R&D Tax Incentive Regimes – A Comparison and Evaluation of Current Country Practices

How to Move Forward with Country-by-Country Reporting? A Qualitative Content Analysis of the Stakeholders’ Comments in the OECD 2020 Review

IP Box Regimes and Multinational Enterprises: Does Nexus Pay Off?

One Directive, Several Transpositions: A Cross-Country Evaluation of the National Implementation of DAC6

International Taxation in the Digital Economy: Challenge Accepted?

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)

Addressing the Debt-Equity Bias within a Common Consolidated Corporate Tax Base (CCCTB) – Possibilities, Impact on Effective Tax Rates and Revenue Neutrality

Vermögensabgaben aus ökonomischer Sicht

Country-by-Country Reporting and the International Allocation of Taxing Rights: Comments to Michelle Hanlon

Taxation in the Digital Economy – Recent Policy Developments and the Question of Value Creation

Company Taxation in the Asia-Pacific Region, India, and Russia

Grenzüberschreitende Geschäftstätigkeit und effektive Steuerbelastung nach der deutschen Steuerreform

How to Reform Taxation of Corporate Groups in Europe

Profit Shifting and “Aggressive” Tax Planning by Multinational Firms: Issues and Options for Reform

A Common Corporate Tax Base for Europe: An Impact Assessment of the Draft Council Directive on a CC(C)TB

Besteuerung von Personengesellschaften in den 27 EU-Mitgliedstaaten und den USA – eine Analyse der nationalen Besteuerungskonzeptionen

Common Corporate Tax Base and Effective Tax Burdens in the EU Member States

US Tax Reform: The Implications in a Germany-US Context

Hybrid Mismatch Arrangements: OECD Recommendations and German Practice

Chinese Direct Investments in the EU: New Tax Treaties and Effective Corporate Tax Burdens

Transparency in Financial Reporting: Is Country-by-Country Reporting Suitable To Combat International Profit Shifting?

Measuring the Impact of Taxation on Investment and Financing Decisions

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