C. Spengel

发表

ICT and International Corporate Taxation: Tax Attributes and Scope of Taxation

Christoph Spengel, Anne Schäfer, C. Spengel, 2003, Intertax.

The Impact of ICT on Profit Allocation within Multinational Groups : Arm's Length Pricing or Formula Apportionment?

Christoph Spengel, Anne Schäfer, C. Spengel, 2003 .

The Impact of ICT on Transfer Pricing and the Division of the International Tax Base in Europe

Christoph Spengel, Anne Schäfer, C. Spengel, 2003 .

The Use of SME Tax Incentives in the European Union

Sören M. Bergner, Rainer Bräutigam, Marcia Evers, 2017 .

Quantifying the OECD BEPS Indicators – an Update to BEPS Action 11

Daniel Klein, Christopher Ludwig, Katharina Nicolay, 2021 .

Intellectual property box regimes: effective tax rates and tax policy considerations

Christoph Spengel, H. Miller, Lisa Evers, 2013 .

The Increasing Importance of Transfer Pricing Regulations: A Worldwide Overview

Christoph Spengel, Nadine Riedel, T. Lohse, 2014, Intertax.

Transparency in Financial Reporting: Is Country-by-Country Reporting Suitable to Combat International Profit Shifting?

Marcia Evers, Christoph Spengel, Ina Meier, 2014, Bulletin for International Taxation.

Profit Shifting and 'Aggressive' Tax Planning by Multinational Firms: Issues and Options for Reform

Clemens Fuest, C. Fuest, Christoph Spengel, 2013, World Tax Journal.

How do tax compliance labels impact sharing platform consumers? An empirical study on the interplay of trust, moral, and intention to book

Timm Teubner, Christoph Spengel, David Dann, 2022, Information Systems and e-Business Management.

Taxation in the Digital Economy – Recent Policy Developments and the Question of Value Creation

Christoph Spengel, Marcel Olbert, C. Spengel, 2019, SSRN Electronic Journal.

Ring-Fencing Digital Corporations: Investor Reaction to the European Commission’s Digital Tax Proposals

Daniel Klein, Christopher Ludwig, Christoph Spengel, 2019, SSRN Electronic Journal.

How Do Investors Value the Publication of Tax Information? Evidence From the European Public Country-By-Country Reporting

Christoph Spengel, Stefan Weck, Raphael Müller, 2021, SSRN Electronic Journal.

The Development of Corporate Tax Structures in the European Union from 1998 to 2015 – Qualitative and Quantitative Analysis

Rainer Bräutigam, Christoph Spengel, Kathrin Stutzenberger, 2019 .

Tax Planning of R&D Intensive Multinationals

Christoph Spengel, Katharina Richter, Jost H. Heckemeyer, 2014 .

The Effective Average Tax Burden in the European Union and the USA: A Computer-Based Calculation and Comparison with the Model of the European Tax Analyzer

Christoph Spengel, Otto H. Jacobs, C. Spengel, 1999 .

A Common Consolidated Corporate Tax Base for Multinational Companies in the European Union, Some Issues und Options

Christoph Spengel, Carsten Wendt, C. Spengel, 2007 .

Cross-Border Tax Evasion after the Common Reporting Standard: Game Over?

Christoph Spengel, Barbara Stage, Elisa Casi-Eberhard, 2019, Journal of Public Economics.

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

Rainer Bräutigam, Christoph Spengel, F. Streif, 2017 .

Decline of CFC Rules and Rise of IP Boxes: How the ECJ Affects Tax Competition and Economic Distortions in Europe

Rainer Bräutigam, Christoph Spengel, F. Streif, 2015 .

Achieving a Common Consolidated Corporate Tax Base in the EU

Christoph Spengel, Silvia Giannini, Alexander Klemm, 2005 .

International Tax Planning in the Age of Ict

Christoph Spengel, Anne Schäfer, C. Spengel, 2004 .

Taxation, R&D Tax Incentives and Patent Application in Europe

Christoph Spengel, Christof Ernst, C. Spengel, 2011 .

Measuring the Impact of Taxation on Investment and Financing Decisions

Christoph Spengel, U. Schreiber, Lothar Lammersen, 2002 .

ZEW Corporate Taxation Microsimulation Model

Christoph Spengel, Jost H. Heckemeyer, Katharina Finke, 2008 .

ZEW Corporate Taxation Microsimulation Model (ZEW TaxcoMM)

Christoph Spengel, Christoph Spengel, Katharina Finke, 2008 .

Effective Marginal Tax Rates for Us Investors in Germany and Europe - an Analysis of Recent Tax Reforms in Germany

C. Spengel, 1999 .

Country-by-Country Reporting: Tension between Transparency and Tax Planning

Marcia Evers, Christoph Spengel, Ina Meier, 2016 .

Book-tax conformity: empirical evidence from Germany

Ben T. Zinn, Christoph Spengel, C. Spengel, 2012 .