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Results 1-10 of 337.
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
2024Grundsteuer-Reform – auch für das Bundesmodell keine VerfassungskonformitätGraf, Gerhard
2024Do tax havens affect financial management? The case of U.S. multinational companiesChiari, Alessandro
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