World Tax Journal veröffentlicht Forschungsarbeit (25.04.18)
25.07.2018
Spengel, C., Heckemeyer, J.H., Nicolay, K., Bräutigam, R. & Stutzenberger, K.: 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, 2018, 165-191.