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Results 51-60 of 63.
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
2024Leveling the playing field? A qualitative and quantitative examination of the EU directive on public country-by-country reportingGundert, Hannah; Spengel, Christoph; Weck, Stefan
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
2015Decline of CFC rules and rise of IP boxes: How the ECJ affects tax competition and economic distortions in EuropeBräutigam, Rainer; Spengel, Christoph; Streif, Frank
2014Extending taxation of interest and royalty income at source: An option to limit base erosion and profit shifting?Finke, Katharina; Fuest, Clemens; Nusser, Hannah; Spengel, Christoph
2021Reporting behavior and transparency in European banks' country-by-country reportsDutt, Verena K.; Nicolay, Katharina; Spengel, Christoph
2012A common corporate tax base for Europe: An impact assessment of the draft council directive on a CC(C)TBSpengel, Christoph; Ortmann-Babel, Martina; Zinn, Benedikt; Matenaer, Sebastian
2003Steueroptimale Rechtsformwahl: Personengesellschaften besser als KapitalgesellschaftenHermann, Rico A.; Spengel, Christoph; Jacobs, Otto H.; Stetter, Thorsten
2017Entwicklung eines Indifferenzsteuersatzes für den European Tax AnalyzerBräutigam, Rainer; Nicolay, Katharina; Spengel, Christoph
2005EU Company Taxation in Case of a Common Tax Base: A Computer-based Calculation and Comparison Using the Enhanced Model of the European Tax AnalyzerStetter, Thorsten; Spengel, Christoph; Jacobs, Otto H.; Wendt, Carsten