Katalog der Deutschen Nationalbibliothek

Development of corporate taxation in a globalised and digitalised world

How do investors value the publication of tax information? Evidence from the European public country-by-country reporting

Leveling the playing field? A qualitative and quantitative examination of the EU directive on public country-by-country reporting

The digital economy, global tax reforms and developing countries : an evaluation of Pillar I and Art. 12B UN Model

Die Kosten der globalen Mindeststeuer in Deutschland

From corporate tax competition to global cooperation? Trends, prospects and effects on German family businesses

From tax competition to coordinated global corporate taxation? : trends, perspectives and negative effects

Increasing tax transparency – evidence of the impact on international businesses and stakeholders

Internationale Unternehmensbesteuerung : deutsche Investitionen im Ausland, ausländische Investitionen im Inland

Multinational firms in tax havens - Corporate motives, regulatory countermeasures, and recent statistics

Vom Steuerwettbewerb zur koordinierten globalen Unternehmensbesteuerung? : Trends, Perspektiven und Belastungswirkungen

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

Checkliste potenziell EU-rechtswidriger Normen des deutschen direkten Steuerrechts - update ...

2022 Environment, social, governance

Corporate taxation in the European Union : an analysis of the implications of tax competition, ECJ case law and common tax policy based on effective tax measures

Debt-equity bias should be addressed on national rather than on EU level

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

Income shifting in the era of digitalization and tax induced capital market reactions

Income shifting, digitalization, and tax policy

Losses in tax law : an analytical and empirical investigation for Europe

Tax policies in a transition to a knowledge-based economy - the effective tax burden of companies and highly skilled labour

Taxing the digital economy: Investor reaction to the European Commission’s digital tax proposals

The impact of R&D tax incentives on country’s location attractiveness and firm’s innovation activities

Aktuelle steuerpolitische Konzepte und ihre Folgen für den Standort : Untersuchung zur Wettbewerbsfähigkeit Deutschlands

Checkliste potenziell EU-rechtswidriger Normen des deutschen direkten Steuerrechts - update ...

2021

EU sollte statt einer Digitalabgabe die indirekten Steuern stärker in den Blick nehmen

How do investors value the publication of tax information? : evidence from the European public country-by-country reporting

How do investors value the publication of tax information? Evidence from the European public country-by-country reporting

Mehrwertsteuer in der digitalen Wirtschaft

On the determinants and effects of corporate tax transparency: review of an emerging literature

Quantifying the OECD BEPS indicators - an update to BEPS action 11

Quantifying the OECD BEPS indicators - an update to BEPS Action 11

Reporting behavior and transparency in European banks' country-by-country reports

Reporting behavior and transparency in European banks' country-by-country reports

Tax policies in a transition to a knowledge-based economy : the effective tax burden of companies and highly skilled labour

The effects of international mobility, digitalization and tax transparency initiatives on taxation of businesses and individuals

Transparency and harmonization in international corporate taxation : empirical and analytical evidence on the effects of country-by-country reporting and of a common corporate tax base

What will the OECD BEPS indicators indicate?

What will the OECD BEPS indicators indicate?

Breaking borders? The European Court of Justice and internal market

Breaking borders? The European Court of Justice and internal market

Der EU-Vorschlag zum Country-by-Country Reporting im Internet : Kosten, Nutzen, Konsequenzen

Development of corporate taxation in the European Union : an analysis of the effects of competition, case law and coordination based on effective tax measures

Die OECD-Vorschläge für eine weltweite Reform der Unternehmensbesteuerung – eine Wende zum Schlechten?

Ring-fencing digital corporations: Investor reaction to the European Commission's digital tax proposals

Sharing economy - steuerliche Herausforderungen und Lösungsansätze

Tax systems, tax planning and tax competition in an international and digital economy

Tax transparency : an analysis of the effect of enhanced tax information disclosure on individual and corporate behavior

Tax transparency and international tax avoidance - evidence from country-by-country reporting

Taxes and value creation in multinational business groups

A call to action: From evolution to revolution on the common reporting standard

Checkliste potenziell EU-rechtswidriger Normen des deutschen direkten Steuerrechts - update ...

2019

Is mandatory country-by-country reporting effective? - Early evidence on the economic responses by multinational firms

Ring-fencing digital corporations : investor reaction to the European Commission's digital tax proposals

Steuerlicher Reformbedarf bei Service-Plattformen : eine Analyse anhand des deutschen Airbnb-Marktes

Tax law and the transfer of start-up losses : a European overview and categorization

Tax law and the transfer of start-up losses: a European overview and categorization

Taxation in the digital economy - recent policy developments and the question of value creation

Taxation in the digital economy : recent policy developments and the question of value creation

A call to action : from evolution to revolution on the common reporting standard

A call to action : from evolution to revolution on the common reporting standard