Christoph Spengel – författare
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18 produkter
Common Consolidated Corporate Tax Base for Europe – Eine einheitliche Körperschaftsteuerbemessungsgrundlage für Europa
Av Wolfgang Schön, Ulrich Schreiber m. fl.
Inbunden, 2008
1128 kr
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Preface This book contains the proceedings of the International Tax Conference on the c- th th mon consolidated corporate tax base (CCCTB) that was held in Berlin on 15 – 16 may 2007. The conference was jointly organised by the German Federal Ministry of Finance, the Centre for European Economic …
Common Consolidated Corporate Tax Base for Europe - Eine einheitliche Korperschaftsteuerbemessungsgrundlage fur Europa
Av Christoph Spengel, Ulrich Schreiber m. fl.
E-bok, 2008
1342 kr
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Preface This book contains the proceedings of the International Tax Conference on the c- th th mon consolidated corporate tax base (CCCTB) that was held in Berlin on 15 – 16 may 2007. The conference was jointly organised by the German Federal Ministry of Finance, the Centre for European Economic …
Steuerliche Förderung von Forschung und Entwicklung (FuE) in Deutschland
Ökonomische Begründung, Handlungsbedarf und Reformbedarf
Inbunden, 2009
942 kr
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Die EU-Mitgliedstaaten haben sich das Ziel gesetzt, die Aufwendungen für Forschung und Entwicklung (FuE) bis zum Jahr 2010 auf 3% des Bruttoinlandsprodukts (BIP) anzuheben. Deutschland liegt mit einem Anteil der FuE-Aufwendungen von 2,54% des BIP unter der geforderten 3%-Marke. Zur Erreichung des …
Steuerliche Förderung von Forschung und Entwicklung (FuE) in Deutschland
Ökonomische Begründung, Handlungsbedarf und Reformbedarf
E-bok, 2008
837 kr
Lägg i varukorg
Die EU-Mitgliedstaaten haben sich das Ziel gesetzt, die Aufwendungen für Forschung und Entwicklung (FuE) bis zum Jahr 2010 auf 3% des Bruttoinlandsprodukts (BIP) anzuheben. Deutschland liegt mit einem Anteil der FuE-Aufwendungen von 2,54% des BIP unter der geforderten 3%-Marke. Zur Erreichung des …
Common Consolidated Corporate Tax Base for Europe – Eine einheitliche Körperschaftsteuerbemessungsgrundlage für Europa
Av Wolfgang Schön, Ulrich Schreiber m. fl.
Häftad, 2010
1007 kr
Lägg i varukorg
Preface This book contains the proceedings of the International Tax Conference on the c- th th mon consolidated corporate tax base (CCCTB) that was held in Berlin on 15 – 16 may 2007. The conference was jointly organised by the German Federal Ministry of Finance, the Centre for European Economic …
Company Taxation in the Asia-Pacific Region, India, and Russia
Av Dieter Endres, Clemens Fuest m. fl.
Inbunden, 2010
1007 kr
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The Asian-Pacific countries as well as India and Russia offer multinational companies all the benefits of booming economies in a world of recession. However, the investor must be aware of the tax regime under which he will operate. This survey presents the rates, definitions of taxable income and …
Company Taxation in the Asia-Pacific Region, India, and Russia
Av Christoph Spengel, Clemens Fuest m. fl.
E-bok, 2010
1342 kr
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The Asian-Pacific countries as well as India and Russia offer multinational companies all the benefits of booming economies in a world of recession. However, the investor must be aware of the tax regime under which he will operate. This survey presents the rates, definitions of taxable income and …
Common Corporate Tax Base (CC(C)TB) and Determination of Taxable Income
An International Comparison
Av Christoph Spengel, York Zöllkau
Inbunden, 2012
1007 kr
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The study conducted by the Centre of European Economic Research (ZEW), the University of Mannheim and Ernst & Young contributes to the ongoing evaluation of the proposal for a Draft Council Directive on a Common Consolidated Corporate Tax Base (CC(C)TB) released by the European Commission on March …
Common Corporate Tax Base (CC(C)TB) and Determination of Taxable Income
An International Comparison
Av York Zollkau, Christoph Spengel
E-bok, 2012
1342 kr
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The study conducted by the Centre of European Economic Research (ZEW), the University of Mannheim and Ernst & Young contributes to the ongoing evaluation of the proposal for a Draft Council Directive on a Common Consolidated Corporate Tax Base (CC(C)TB) released by the European Commission on March …
Common Corporate Tax Base (CC(C)TB) and Determination of Taxable Income
An International Comparison
Av Christoph Spengel, York Zöllkau
Häftad, 2014
1007 kr
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The study conducted by the Centre of European Economic Research (ZEW), the University of Mannheim and Ernst & Young contributes to the ongoing evaluation of the proposal for a Draft Council Directive on a Common Consolidated Corporate Tax Base (CC(C)TB) released by the European Commission on March …
Company Taxation in the Asia-Pacific Region, India, and Russia
Av Dieter Endres, Clemens Fuest m. fl.
Häftad, 2014
1007 kr
Lägg i varukorg
The Asian-Pacific countries as well as India and Russia offer multinational companies all the benefits of booming economies in a world of recession. However, the investor must be aware of the tax regime under which he will operate. This survey presents the rates, definitions of taxable income and …
Effective Tax Burden in Europe
Current Situation, Past Developments and Simulations of Reforms
Av Christoph Spengel, Otto H. Jacobs
E-bok, 2012
660 kr
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Our small book presents areport which has been prepared in the year 2000 for the Taxation and Custorns Union Directorate General of the European Commission, under contract no. T AXUD / 00 / 312. Some of the results form part of the report "Company Taxation in the Internal Market" of the Commission …
Kernfragen der Unternehmensbesteuerung
Symposium für Ulrich Schreiber zum 65. Geburtstag
Av Holger Kahle, Michael Overesch m. fl.
Inbunden, 2016
802 kr
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Führende Praktiker und Wissenschaftler nehmen in diesem Tagungsband aus Anlass des 65. Geburtstages von Prof. Dr. Ulrich Schreiber Stellung zu ausgewählten Fragen der Besteuerung von Unternehmen. Dieses Buch bietet spannende Diskussionen, interessante Argumente und neuartige Einblicke in die …
Kernfragen der Unternehmensbesteuerung
Symposium für Ulrich Schreiber zum 65. Geburtstag
Av Christoph Spengel, Martin Ruf m. fl.
E-bok, 2016
840 kr
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Führende Praktiker und Wissenschaftler nehmen in diesem Tagungsband aus Anlass des 65. Geburtstages von Prof. Dr. Ulrich Schreiber Stellung zu ausgewählten Fragen der Besteuerung von Unternehmen. Dieses Buch bietet spannende Diskussionen, interessante Argumente und neuartige Einblicke in die …
Effective Tax Burden in Europe
Current Situation, Past Developments and Simulations of Reforms
Av Otto H. Jacobs, Christoph Spengel
Häftad, 2002
567 kr
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Our small book presents areport which has been prepared in the year 2000 for the Taxation and Custorns Union Directorate General of the European Commission, under contract no. T AXUD / 00 / 312. Some of the results form part of the report "Company Taxation in the Internal Market" of the Commission …
Common Corporate Tax Base in the EU
Impact on the Size of Tax Bases and Effective Tax Burdens
Av Christoph Spengel, Andreas Oestreicher
Häftad, 2011
567 kr
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The European Commission envisages putting forward a proposal for a tax reform that would allow improving the efficiency and simplicity of the corporate income tax systems. This report assesses the impact of a Common Corporate Tax Base (CCTB) on the size of the corporate tax bases of EU companies. …
Common Corporate Tax Base in the EU
Impact on the Size of Tax Bases and Effective Tax Burdens
Av Andreas Oestreicher, Christoph Spengel
E-bok, 2011
755 kr
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The European Commission envisages putting forward a proposal for a tax reform that would allow improving the efficiency and simplicity of the corporate income tax systems. This report assesses the impact of a Common Corporate Tax Base (CCTB) on the size of the corporate tax bases of EU companies. …
International Company Taxation and Tax Planning
Av Christoph Spengel, Dieter Endres
E-bok, 2015
2944 kr
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The massive and growing increase in international trade and investment make it increasingly important for corporate counsel and tax practitioners to understand the complexity of tax systems worldwide and to plan for optimal specific arrangements in each cross-border business operation. …
