- Language
-
Englisch
- Bibliographic citation
-
Journal: CESifo DICE Report ; ISSN: 1613-6373 ; Volume: 02 ; Year: 2004 ; Issue: 3 ; Pages: 15-22 ; München: ifo Institut für Wirtschaftsforschung an der Universität München
- Classification
-
Wirtschaft
Taxation, Subsidies, and Revenue: General
- Subject
-
Steuerpolitik
Doppelbesteuerung
Steuerreform
Deutschland
Tax policy
Double taxation
Tax reform
Germany
- Event
-
Geistige Schöpfung
- (who)
-
Spengel, Christoph
Wiegard, Wolfgang
- Event
-
Veröffentlichung
- (who)
-
ifo Institut für Wirtschaftsforschung an der Universität München
- (where)
-
München
- (when)
-
2004
- Handle
- Last update
-
10.03.2025, 11:46 AM CET
Data provider
This object is provided by:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
Object type
- Artikel
Associated
- Spengel, Christoph
- Wiegard, Wolfgang
- ifo Institut für Wirtschaftsforschung an der Universität München
Time of origin
- 2004
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Effective tax rates under IP tax planning
Tax incentives for research and development and their use in tax planning
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Intellectual property box regimes: Effective tax rates and tax policy considerations
Intellectual property box regimes: Effective tax rates and tax policy considerations
Taxation, R&D tax incentives and patent application in Europe
ICT and international corporate taxation: tax attributes and scope of taxation
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
The common consolidated corporate tax base
Effective marginal tax rates for US investors in Germany and Europe : an analysis of recent tax reforms in Germany
Effective tax rates under IP tax planning
Tax incentives for research and development and their use in tax planning
Tax Harmonisation in Europe: The Determination of Corporate Taxable Income in the EU Member States
Book-tax conformity: Empirical evidence from Germany
International Tax Planning in the Age of ICT
Intellectual property box regimes: Effective tax rates and tax policy considerations
Intellectual property box regimes: Effective tax rates and tax policy considerations
Taxation, R&D tax incentives and patent application in Europe
ICT and international corporate taxation: tax attributes and scope of taxation