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Results 21-30 of 30.
Year of PublicationTitleAuthor(s)
2013Profit shifting and 'aggressive' tax planning by multinational firms: Issues and options for reformFuest, Clemens; Spengel, Christoph; Finke, Katharina; Heckemeyer, Jost; Nusser, Hannah
2014Effective tax rates under IP tax planningEvers, Lisa; Spengel, Christoph
2015Steuerpolitik in Deutschland: Eine Halbzeitbilanz der aktuellen Legislaturperiode im Kontext europäischer EntwicklungenBräutigam, Rainer; Spengel, Christoph
2010Fiskalische Kosten einer steuerlichen Förderung von Forschung und Entwicklung in Deutschland: Eine empirische Analyse verschiedener GestaltungsoptionenElschner, Christina; Ernst, Christof; Spengel, Christoph
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
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
2017Entwicklung eines Indifferenzsteuersatzes für den European Tax AnalyzerBräutigam, Rainer; Nicolay, Katharina; Spengel, Christoph
2012Book-tax conformity: Empirical evidence from GermanyZinn, Benedikt; Spengel, Christoph
2017Country-by-country reporting: Tension between transparency and tax planningEvers, Maria Theresia; Meier, Ina; Spengel, Christoph