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Results 11-20 of 30.
Year of PublicationTitleAuthor(s)
2019Tax law and the transfer of start-up losses: A European overview and categorizationBührle, Anna Theresa; Spengel, Christoph
2012Romania's development to a low-tax country: Effective corporate tax burden in Romania from 1992 to 2010 and Romania's current ranking among the eastern European member statesSpengel, Christoph; Lazar, Sebastian; Evers, Lisa; Zinn, Benedikt
2014Transparency in financial reporting: Is country-by-country reporting suitable to combat international profit shifting?Evers, Maria Theresia; Meier, Ina; Spengel, Christoph
2017Tax incentives for research and development and their use in tax planningPfeiffer, Olena; Spengel, Christoph
2019Taxation in the digital economy: Recent policy developments and the question of value creationOlbert, Marcel; Spengel, Christoph
2014Tax planning of R&D intensive multinationalsHeckemeyer, Jost H.; Richter, Katharina; Spengel, Christoph
2014Gemeinsame Körperschaftsteuer-Bemessungsgrundlage in der EU: Konkretisierung der Gewinnermittlungsprinzipien und WeiterentwicklungenEvers, Maria Theresia; Finke, Katharina; Köstler, Melanie; Meier, Ina; Scheffler, Wolfram; Spengel, Christoph
2017The development of corporate tax structures in the European Union from 1998 to 2015 - Qualitative and quantitative analysisBräutigam, Rainer; Spengel, Christoph; Stutzenberger, Kathrin
2011Impact of tax rate cut cum base broadening reforms on heterogeneous firms: Learning from the German tax reform 2008Finke, Katharina; Heckemeyer, Jost H.; Reister, Timo; Spengel, Christoph
2019Ring-fencing digital corporations: Investor reaction to the European Commission's digital tax proposalsKlein, Daniel; Ludwig, Christopher A.; Spengel, Christoph