Área de conocimientoPeriodo de publicación recogido
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The Distorting Effects of Imputation Systems on Tax Competition in the EU
Leonie Fischer, Christoph Spengel, Jessica M. Müller
Intertax, ISSN 0165-2826, Vol. 51, Nº. 3, 2023, págs. 196-218
Moving forward with tax sustainability reporting in the EU: a quantitative descriptive analysis
Leonie C. Kopetzki, Christoph Spengel, Stefan Weck
World Tax Journal: WTJ, ISSN-e 1878-4917, Vol. 15, Nº. 2, 2023, págs. 291-320
How to move forward with country-by-country reporting?: a qualitative content analysis of the stakeholders’ comments in the OECD 2020 review
Raphael Müller, Miles Schoenrock, Christoph Spengel
World Tax Journal: WTJ, ISSN-e 1878-4917, Vol. 14, Nº. 2, 2022, págs. 261-284
R&D tax incentive regimes: a comparison and evaluation of current country practices
Christoph Spengel, Barbara Stage, Daniela Steinbrenner
World Tax Journal: WTJ, ISSN-e 1878-4917, Vol. 14, Nº. 2, 2022, págs. 331-364
IP Box regimes and multinational enterprises: does nexus pay off?
Jessica M. Müller, Christoph Spengel, Daniela Steinbrenner
World Tax Journal: WTJ, ISSN-e 1878-4917, Vol. 14, Nº. 1, 2022, págs. 75-112
One directive, several transpositions: a cross-country evaluation of the national implementation of DAC6
Elisa Casi, Xiao Chen, Mark D. Orlic, Christoph Spengel
World Tax Journal: WTJ, ISSN-e 1878-4917, Vol. 13, Nº. 1, 2021, págs. 63-81
Tax Law and the Transfer of Losses: A European Overview and Categorization
Anna Theresa Bührle, Christoph Spengel
Intertax, ISSN 0165-2826, Vol. 48, Nº. 6-7, 2020, págs. 564-581
A Call to Action: From Evolution to Revolution en the Common Reporting Standard
Elisa Casi, Sara Nenadic, Mark Dinko Orlic, Christoph Spengel
British Tax Review, ISSN-e 0007-1870, Nº. 2, 2019, págs. 166-204
Rainer Bräutigam, Christoph Spengel, Kathrin Stutzenberger
Intertax, ISSN 0165-2826, Vol. 47, Nº. 6-7, 2019, págs. 536-562
Christoph Spengel, Kathrin Stutzenberger
Intertax, ISSN 0165-2826, Vol. 47, Nº. 5, 2019, págs. 496-503
Measuring and Interpreting Countries’ Tax Attractiveness for Investments in Digital Business Models
Marcel Olbert, Christoph Spengel, Ann-Catherin Werner
Intertax, ISSN 0165-2826, Vol. 47, Nº. 2, 2019, págs. 148-160
Addressing the Debt-Equity Bias within a Common Consolidated Corporate Tax Base (CCCTB): Possibilities, Impact on Effective Tax Rates and Revenue Neutrality
Christoph Spengel, J.H. Heckemeyer, Katharina Nicolay, Rainer Bräutigam, Kathrin Stutzenberger
World Tax Journal: WTJ, ISSN-e 1878-4917, Vol. 10, Nº. 2, 2018, págs. 165-191
International Taxation in the Digital Economy: Challenge Accepted?
Marcel Olbert, Christoph Spengel
World Tax Journal: WTJ, ISSN-e 1878-4917, Vol. 9, Nº. 1, 2017, págs. 3-46
Tax Policy: Trends in the Allocation of Powers Between the Union and Its Member States
Hanno Kube, Ekkehart Reimer, Christoph Spengel
EC tax review, ISSN 0928-2750, Vol. 25, Nº. 5-6, 2016, págs. 247-261
Christiane Malke, Ina Schlie, Christoph Spengel
Cahiers de Droit Fiscal International, ISSN 0168-0455, Vol. 100, Nº. 1, 2015 (Ejemplar dedicado a: Tax incentives on research and development (R&D)), págs. 319-340
The increasing importance of transfer pricing regulations: a worldwide overview
Theresa Zinn, Nadine Riedel, Christoph Spengel
Intertax, ISSN 0165-2826, Vol. 42, Nº. 6-7, 2014, págs. 352-404
Corporate Taxation Trends in Europe
Dieter Endres, Katharina Finke, J.H. Heckemeyer, Christoph Spengel
Intertax, ISSN 0165-2826, Vol. 41, Nº. 10, 2013, págs. 499-506
The cross-border taxation of dividends in the case of individual portfolio investors: issues and possibles solutions
Christoph Spengel, Lisa Evers
EC tax review, ISSN 0928-2750, Vol. 21, Nº. 1, 2012, págs. 17-32
Non-profit Taxation on Corporations in the EU: Lessons from Corporate Tax Reforms in Germany and Tax Implications of the Global Economic Crisis
Christoph Spengel, Benedikt Zinn
Intertax, ISSN 0165-2826, Vol. 39, Nº. 10, 2011, págs. 494-520
Tax Burden on Foreign Direct Investments in the Asia-Pacific Region, India, and Russia
Dieter Endres, Katharina Finke, Clemens Fuest, Theresa Lohse, Christoph Spengel
Intertax, ISSN 0165-2826, Vol. 38, Nº. 8-9, 2010, págs. 421-429
Tax harmonization in Europe: the determination of corporate taxable income in the Member States
Andreas Oestreicher, Christoph Spengel
European taxation, ISSN 0014-3138, Vol. 47, Nº. 10, 2007, págs. 437-451
Taxation of corporations in Canada: comparison of tax burdens with the United States and selected member states of the European Union using the European tax analyzer - part 2
Thorsten Stetter, Christoph Spengel
European taxation, ISSN 0014-3138, Vol. 46, Nº. 8, 2006, págs. 364-374
Taxation of corporations in Canada: a comparison of tax burdens with the United States and selected member states of the European Union using the European tax analyzer - part 1
Thorsten Stetter, Christoph Spengel
European taxation, ISSN 0014-3138, Vol. 46, Nº. 7, 2006, págs. 307-316
The Tax Burden on International Assignments
Dieter Endres, Christoph Spengel, Christian Eichner, Oliver Schmidt
Intertax, ISSN 0165-2826, Vol. 33, Nº. 11, 2005, págs. 490-502
O. H. Jacobs, Christoph Spengel, Thorsten Stetter, Carsten Wendt
Intertax, ISSN 0165-2826, Vol. 33, Nº. 10, 2005, págs. 414-428
Martin Finkenzeller, Christoph Spengel
European taxation, ISSN 0014-3138, Vol. 44, Nº. 8, 2004, págs. 342-354
ICT and Profit Allocation within Multinational Groups
O. H. Jacobs, Christoph Spengel, Anne Schäfer
Intertax, ISSN 0165-2826, Vol. 32, Nº. 6-7, 2004, págs. 268-283
Germany: Direct tax provisions potentially incompatible with EC law - a checklist for practitioners
Wolfgang Kessler, Christoph Spengel
European taxation, ISSN 0014-3138, Vol. 43, Nº. 10, 2003, págs. 355-366
H. C. Mult, Otto Jacobs, Christoph Spengel, Anne Schäfer
Intertax, ISSN 0165-2826, Vol. 31, Nº. 6-7, 2003, págs. 214-231
Otto Jacobs, Christoph Spengel
Intertax, ISSN 0165-2826, Vol. 28, Nº. 10, 2000, págs. 334-351
Taxation of US Cross-border Investment in Germany and Europe
Christoph Spengel
Intertax, ISSN 0165-2826, Vol. 27, Nº. 12, 1999, págs. 445-459
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