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Ergebnisse 1-10 von 30.
ErscheinungsjahrTitelAutor:innen
2013Profit shifting and 'aggressive' tax planning by multinational firms: Issues and options for reformFuest, Clemens; Spengel, Christoph; Finke, Katharina; Heckemeyer, Jost H.; Nusser, Hannah
2015The impact of taxes on bilateral royalty flowsDudar, Olena; Spengel, Christoph; Voget, Johannes
2011Taxation, R&D tax incentives and patent application in EuropeErnst, Christof; Spengel, Christoph
2013Intellectual property box regimes: Effective tax rates and tax policy considerationsEvers, Lisa; Miller, Helen; Spengel, Christoph
2019Cross-border tax evasion after the common reporting standard: Game over?Casi, Elisa; Spengel, Christoph; Stage, Barbara M. B.
2013Intellectual property box regimes: Effective tax rates and tax policy considerationsEvers, Lisa; Miller, Helen; Spengel, Christoph
2017The use of SME tax incentives in the European UnionBergner, Sören Martin; Bräutigam, Rainer; Evers, Maria Theresia; Spengel, Christoph
2019A call to action: From evolution to revolution on the Common Reporting StandardCasi, Elisa; Nenadic, Sara; Orlic, Mark Dinko; Spengel, Christoph
2010Impact of tax rate cut cum base broadening reforms on heterogeneous firms: Learning from the German tax reform 2008Finke, Katharina; Heckemeyer, Jost Henrich; Reister, Timo; Spengel, Christoph
2014Assessing the impact of introducing an ACE regime: A behavioural corporate microsimulation analysis for GermanyFinke, Katharina; Heckemeyer, Jost H.; Spengel, Christoph