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Addressing the Debt-Equity Bias within a Common Consolidated Corporate Tax Base (CCCTB) – Possibilities, Impact on Effective Tax Rates and Revenue Neutrality

Referierte Fachzeitschrift // 2018
Weiterlesen
Referierte Fachzeitschrift // 2018

Addressing the Debt-Equity Bias within a Common Consolidated Corporate Tax Base (CCCTB) – Possibilities, Impact on Effective Tax Rates and Revenue Neutrality

Zur Publikation

Bräutigam, Rainer, Jost Heckemeyer, Katharina Nicolay, Christoph Spengel und Kathrin Stutzenberger (2018), Addressing the Debt-Equity Bias within a Common Consolidated Corporate Tax Base (CCCTB) – Possibilities, Impact on Effective Tax Rates and Revenue Neutrality, World Tax Journal 10

Autoren/-innen Rainer Bräutigam // Jost Heckemeyer // Katharina Nicolay // Christoph Spengel // Kathrin Stutzenberger