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Results 51-60 of 102.
Year of PublicationTitleAuthor(s)
2003The Impact of ICT on Profit Allocation within Multinational Groups: Arm's Length Pricing or Formula Apportionment?Spengel, Christoph; Schäfer, Anne
2004Company taxation in the new EU member states: Survey of the tax regimes and effective tax burdens for multinational investors. Second EditionJacobs, Otto H.; Spengel, Christoph; Finkenzeller, Martin; Roche, Matthias
1992Unternehmensbesteuerung und Finanzierung: Eine vergleichende Analyse der Besteuerungskonzeptionen für Kapitalgesellschaften in Deutschland, Frankreich und GroßbritannienJacobs, Otto H.; Spengel, Christoph
2007Tax Harmonisation in Europe: The Determination of Corporate Taxable Income in the EU Member StatesOestreicher, Andreas; Spengel, Christoph
2015SME taxation in Europe: An empirical study of applied corporate income taxation for SMEs compared to large enterprises. CIP Programme 186/PP/ENT/CIP/12/F/S01C24Spengel, Christoph; Hausemer, Pierre; Bergner, Sören; Bräutigam, Rainer; Evers, Maria Theresia; Plances, Simone; Streif, Frank
2019Effective tax levels using the Devereux/Griffith methodology. Project for the EU Commission TAXUD/2019/DE/312: Final report 2019Spengel, Christoph; Schmidt, Frank; Heckemeyer, Jost H.; Nicolay, Katharina; Bartholmeß, Alexandra; Ludwig, Christopher; Steinbrenner, Daniela; Buchmann, Peter; Bührle, Anna Theresa; Dutt, Verena; Fischer, Leonie; Stage, Barbara
2017Tax incentives for research and development and their use in tax planningPfeiffer, Olena; Spengel, Christoph
2022Die Kosten der globalen Mindeststeuer in DeutschlandGaul, Johannes; Klein, Daniel; Müller, Jessica M.; Pfrang, Alina; Schulz, Inga; Spengel, Christoph; Weck, Stefan; Wickel, Sophia; Winter, Sarah
2019Taxation in the digital economy: Recent policy developments and the question of value creationOlbert, Marcel; Spengel, Christoph
2001Effektive Steuerbelastungen bei Vorliegen ökonomischer RentenSchreiber, Ulrich; Spengel, Christoph; Lammersen, Lothar