Christoph Spengel
Universität Mannheim
H-index: 38
Europe-Germany
Top articles of Christoph Spengel
Title | Journal | Author(s) | Publication Date |
|---|---|---|---|
Leveling the playing field? A qualitative and quantitative examination of the EU directive on public country-by-country reporting | A Qualitative and Quantitative Examination of the EU Directive on Public Country-by-Country Reporting (March 25, 2024). TRR | Hannah Gundert Christoph Spengel Stefan Weck | 2024/3/25 |
The EU’s New Era of “Fair Company Taxation”: The Impact of DEBRA and Pillar Two on the EU Member States’ Effective Tax Rates | ZEW-Centre for European Economic Research Discussion Paper | Emilia Gschossmann Jost Heckemeyer Jessica Müller Christoph Spengel Julia Spix | 2024 |
The Digital Economy, Global Tax Reforms and Developing Countries–An Evaluation of Pillar I and Art. 12B UN Model | ZEW-Centre for European Economic Research Discussion Paper | Jost Heckemeyer Inga Schulz Christoph Spengel Sarah Winter | 2024/4/22 |
Die globale Mindeststeuer–Kosten und Nutzen aus deutscher Sicht | Der Betrieb | Christoph Spengel Daniel Klein Jessica Müller Alina Pfrang Inga Schulz | 2023 |
Die globale Mindestbesteuerung | Christoph Spengel | 2023 | |
Multinational firms in tax havens–Corporate motives, regulatory countermeasures, and recent statistics | TRR Submitter Marcel Olbert Christoph Spengel Stefan Weck | 2023/7/25 | |
Internationale Unternehmensbesteuerung: deutsche Investitionen im Ausland, ausländische Investitionen im Inland | Sven-Eric Bärsch Ralf U Braunagel Jost H Heckemeyer Jessica Müller Katharina Nicolay | 2023 | |
From corporate tax competition to global cooperation? Trends, prospects and effects on German family businesses | Trends, Prospects and Effects on German Family Businesses | Theresa Bührle Katharina Nicolay Christoph Spengel Sophia Wickel | 2023 |
Vom Steuerwettbewerb zur koordinierten globalen Unternehmensbesteuerung? Trends, Perspektiven und Belastungswirkungen | Theresa Bührle Katharina Nicolay Christoph Spengel Sophia Wickel | 2023 | |
Steuerplanung unter der globalen Mindeststeuer | Der Betrieb: DB | Christoph Spengel Inga Schulz Sarah Winter | 2023 |
Moving Forward with Tax Sustainability Reporting in the EU–a Quantitative Descriptive Analysis | World tax journal.-Amsterdam | Leonie C Kopetzki Christoph Spengel Stefan Weck | 2023/4/26 |
Lessons learnt–the role of the nordic model in EU-wide tax harmonization | Christoph Spengel | 2023 | |
Unternehmen im Metaverse–Eine steuerrechtliche Einordnung | Steuer und Wirtschaft-StuW | Paul Felix Farwick Jessica M Müller Christoph Spengel | 2023/8/1 |
Multinational firms in tax havens-Corporate motives, regulatory countermeasures, and recent statistics | ZEW Discussion Papers | Marcel Olbert Christoph Spengel Stefan Weck | 2023 |
The distorting effects of imputation systems on tax competition in the EU | Intertax | Leonie Fischer Jessica M Müller Christoph Spengel | 2023/3/1 |
Probleme einer globalen Mindeststeuer und Alternativen | Steuer und Wirtschaft-StuW | Christoph Spengel | 2022/8/1 |
IP Box Regimes and Multinational Enterprises: Does Nexus Pay Off? | World tax journal.-Amsterdam | Jessica M Müller Christoph Spengel Daniela Steinbrenner | 2022 |
Significant costs, limited benefits: A global minimum tax in Germany | Johannes Gaul Daniel Klein Jessica M Müller Alina Pfrang Inga Schulz | 2022 | |
R&D Tax Incentive Regimes: A Comparison and Evaluation of Current Country Practices | World tax journal.-Amsterdam | Christoph Spengel Barbara Stage Daniela Steinbrenner | 2022/3/11 |
Steuerlicher Unterbietungswettbewerb hält an | ZEWNews | Leonie Fischer Daniela Steinbrenner Christoph Spengel | 2022 |
