Spengel, C
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The person Spengel, C represents an individual (alive, dead, undead, or fictional) associated with resources found in International Bureau of Fiscal Documentation.
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Spengel, C
Resource Information
The person Spengel, C represents an individual (alive, dead, undead, or fictional) associated with resources found in International Bureau of Fiscal Documentation.
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- Spengel, C
79 Items by the Person Spengel, C
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Context of Spengel, CCreator of
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- Wie attraktiv sind europäische Länder als Standort für Mitarbeiterentsendungen? - Ein Steuerranking aus Sicht eines US-amerikanischen Unternehmens
- The effective levels of company taxation in the Member States of the EU : an interim report
- The effects of tax reforms to address the debt-equity bias on the cost of capital and of effective tax rates
- The financing and taxation of corporations : a comparing analysis for the EC Member countries Germany, France and Great Britain
- The impact of tax planning on forward-looking effective tax rates
- The increasing importance of transfer pricing regulations : a worldwide overview
- Transparency in financial reporting : is country-by-country reporting suitable to combat international profit shifting?
- US tax reform : the implications in a Germany-US context
- Widersprüche zwischen Anti-Tax Avoidance Directive (ATAD), länderbezogenem Berichtswesen (CbCR) und Wiederauflage einer Gemeinsamen (Konsolidierten) Körperschaftsteuer-Bemessungsgrundlage (GK(K)B)
- A call to action: from evolution to revolution on the Common Reporting Standard
- Addressing the debt-equity bias within a Common Consolidated Corporate Tax Base (CCCTB) : possibilities, impact on effective tax rates and revenue neutrality
- Checkliste potenziell EG-rechtswidriger Normen des deutschen direkten Steuerrechts : Update 2004
- Chinese direct investments in the EU : new tax treaties and effective corporate tax burdens
- Comment on M. Nieminen: "Destination with credit formula : a simple add on that would make the CCCTB more resilient to tax competition and tax planning"
- Common corporate tax base and effective tax burdens in the EU Member States
- Company taxation in the new Member States : impact on location decisions by multinationals
- Country-by-country reporting and the international allocation of taxing rights : comments to Michelle Hanlon
- Decline of controlled foreign company rules and rise of intellectual property boxes : how the European Court of Justice affects tax competition and economic distortions in Europe
- Die Zukunft des Bilanzsteuerrechts (Teil 1)
- Die Zukunft des Bilanzsteuerrechts (Teil 2)
- Direct tax provisions potentially incompatible with EC law - a checklist for practitioners
- EU-Recht und Harmonisierung der Konzernbesteuerung in Europa
- Effective tax burden in Europe : current situation, past developments and simulations of reforms
- Erbschaftsteuerbelastung im internationalen Vergleich
- Erfolgreich investieren in Zukunftsmärkten : 15 Länder im Steuerbelastungsvergleich
- Ertragsbesteuerung von Konzernen in Deutschland und Frankreich : eine vergleichende Analyse unter besonderer Berücksichtigung der Behandlung konzerninterner Transaktionen
- European Tax Analyzer : EDV-gestützter Vergleich der Steuerbelastung von Kapitalgesellschaften in Deutschland, Frankreich und Grossbritannien
- Europäische Steuerbelastungsvergleiche Deutschland - Frankreich - Grossbritannien
- Generalthema 1: Steuerliche Anreize für Forschung und Entwicklung (F&E)
- Gesellschafter-Fremdfinanzierung : Implikationen der EG-Rechtswidrigkeit von Paragr. 8a KStG für die Praxis und den Gesetzgeber
- Grenzüberschreitende Verrechnung von Betriebsstättenverlusten - ein kritischer Vergleich der EuGH-Rechtsprechung
- How to move forward with country-by-country reporting? : a qualitative content analysis of the stakeholders’ comments in the OECD 2020 review
- How to reform taxation of corporate groups in Europe
- Hybrid mismatch arrangements : OECD recommendations and German practice
- ICT and international corporate taxation : tax attributes and scope of taxation
- ICT and profit allocation within multinational groups
- IP Box regimes and multinational enterprises : does nexus pay off?
- Intellectual property box regimes : effective tax rates and tax policy considerations
- Intellectual property income as “per se” passive income : a comparative analysis of controlled foreign company rules in the European Union before and after the implementation of the Anti-Tax Avoidance Directive (2016/1164)
- International Accounting Standards und Unternehmensbesteuerung in der Europäischen Union (Teil I)
- International Accounting Standards und Unternehmensbesteuerung in der Europäischen Union (Teil II)
- International Accounting Standards, Massgeblichkeitsprinzip und Besteuerung
- International accounting standards, tax accounting and effective levels of company tax burdens in the European Union
- International taxation in the digital economy : challenge accepted?
- Loss offset and interest deduction limitation rules in the EU as a response to the Coronavirus crisis
- Measuring and interpreting countries' tax attractiveness for investments in digital business models
- Measuring the effective levels of company taxation in the new Member States : a quantitative analysis
- Methoden zur Messung und zum Vergleich von Internationalen Steuerbelastungen
- Neuordnung der Besteuerungswelt durch den "OECD Pillar One" : Bedeutungswandel der Kernbegriffe und (unlösbare?) Herausforderungen
- Niedrigverzinsung und Unternehmensbesteuerung
- Non-profit taxation on corporations in the EU : lessons from corporate tax reforms in Germany and tax implications of the global economic crisis
- One directive, several transpositions : a cross-country evaluation of the national implementation of DAC6
- Profit allocation in digital businesses
- R&D tax incentive regimes : a comparison and evaluation of current country practices
- Seminar I : gemeinsame konsolidierte Körperschaftsteuer-Bemessungsgrundlage (GKKB) und Drittstaatenfragen
- Steuerpolitische Optionen in der Corona-Krise : qualitative und quantitative Analyse bereits ergriffener und potenzieller weiterer Maßnahmen
- Tax harmonization in Europe : the determination of corporate taxable income in the Member States
- Tax law and the transfer of losses : a European overview and categorization
- Tax policies in a transition to a knowledge-based economy : the effective tax burden of companies and highly skilled labour
- Tax policy : trends in the allocation of powers between the Union and its Member States
- Taxation comparisons between Germany, France, the United Kingdom and the United States
- Taxation in the digital economy : recent policy developments and the question of value creation
- Taxation of US cross-border investment in Germany and Europe
- 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
- 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 2
- Taxes in the Federal Republic of Germany. An overview for foreign investors
- The cross-border taxation of dividends in the case of individual portfolio investors : issues and possible solutions
- The development of corporate tax systems in the European Union from 1998 to 2017 : qualitative and quantitative analysis
- The distorting effects of imputation systems on tax competition in the EU
- The effect of inflation and interest rates on forward-looking effective tax rates
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- A common consolidated corporate tax base for Europe = Eine einheitliche Körperschaftsteuerbemessungsgrundlage für Europa
- Company taxation in the Asia-Pacific region, India and Russia
- Aspekte der Unternehmensbesteuerung in Europa
- Besteuerung internationaler Unternehmen : Festschrift für Dieter Endres zum 60. Geburtstag
- International company taxation and tax planning
- Unternehmensbesteuerung und Rechtsform : Handbuch zur Besteuerung deutscher Unternehmen
- Internationale Unternehmensbesteuerung : deutsche Investitionen im Ausland : ausländische Investitionen im Inland
- Common Corporate Tax Base (CC(C)TB) and determination of taxable income: an international comparison
- Internationale Unternehmensbesteuerung : deutsche Investitionen im Ausland : ausländische Investitionen im Inland
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/5K9NX0aUrUc/" typeof="Person http://bibfra.me/vocab/lite/Person"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/5K9NX0aUrUc/">Spengel, C</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
