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Results 1-10 of 330.
Year of PublicationTitleAuthor(s)
2024The EU's new era of "Fair Company Taxation": The impact of DEBRA and Pillar Two on the EU Member States' effective tax ratesGschossmann, Emilia; Heckemeyer, Jost H.; Müller, Jessica; Spengel, Christoph; Spix, Julia; Wickel, Sophia
2024The digital economy, global tax reforms and developing countries: An evaluation of Pillar I and Art. 12B UN ModelHeckemeyer, Jost H.; Schulz, Inga; Spengel, Christoph; Winter, Sarah
2024Geschäfte mit Nahestehenden: Eine grundsätzliche Lösung für das Außensteuer-, Handels- und Gesellschaftsrecht - Unter besonderer Berücksichtigung von BEPS Bericht 8 und des WettbewerbsrechtsShariatmadari, Atefeh; Fakultät für Rechtswissenschaft der Universität Hamburg Hamburg
2023The Effects of the Tax Cuts and Jobs Act on the Tax-Competitiveness of Multinational CorporationsOveresch, Michael; Reichert, Leon G. A.; Wamser, Georg
2023From corporate tax competition to global cooperation? Trends, prospects and effects on German family businessesBührle, Anna Theresa; Nicolay, Katharina; Spengel, Christoph; Wickel, Sophia
2023Tax Uncertainty and Welfare-Improving Tax DisputesHashimzade, Nigar
2023Hidden Havens: State and Local Governments as Tax Havens?Agrawal, David R.
2023Digitalization and Cross-Border Tax Fraud: Evidence from E-Invoicing in ItalyHeinemann, Marwin; Stiller, Wojciech
2023Kokainschmuggel mit Drogen-U-Booten von Südamerika nach EuropaWeerth, Carsten
2023The tax attractiveness of EU locations for corporate investments: A stocktaking of past developments and recent reformsGundert, Hannah; Nicolay, Katharina; Steinbrenner, Daniela; Wickel, Sophia