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

Bräutigam, Rainer, Christoph Spengel und Frank Streif (2017), Decline of CFC Rules and Rise of IP Boxes: How the European Court of Justice Affects Tax Competition and Economic Distortions in Europe, Fiscal Studies 38 , 719-745