Showing results 1 to 20 of 26
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Year of Publication | Title | Author(s) |
2016 | Book-tax conformity and reporting behavior: A quasi-experiment | Evers, Maria Theresia; Meier, Ina; Nicolay, Katharina |
2016 | The effects of tax reforms to address the debt-equity bias on the cost of capital and on effective tax rates | Spengel, Christoph; Heckemeyer, Jost Henrich; Bräutigam, Rainer; Nicolay, Katharina; Klar, Oliver; Stutzenberger, Kathrin |
2016 | Effective tax levels using the Devereux/Griffith methodology. Project for the EU Commission TAXUD/2013/CC/120: Final report | Spengel, Christoph; Schmidt, Frank; Heckemeyer, Jost H.; Nicolay, Katharina; Bartholmeß, Alexandra; Bräutigam, Rainer; Braun, Julia; Dutt, Verena; Evers, Maria Theresia; Harendt, Christoph; Klar, Oliver; Nusser, Hannah; Olbert, Marcel; Pfeiffer, Olena; Steinbrenner, Daniela; Streif, Frank; Todtenhaupt, Maximilian |
2017 | Steuerliche FuE-Förderung: Studie im Auftrag der Expertenkommission Forschung und Innovation | Spengel, Christoph; Rammer, Christian; Nicolay, Katharina; Pfeiffer, Olena; Werner, Ann-Catherin; Olbert, Marcel; Blandinières, Florence; Hud, Martin; Peters, Bettina |
2017 | On the interdependency of profit shifting channels and the effectiveness of anti-avoidance legislation | Nicolay, Katharina; Nusser, Hannah; Pfeiffer, Olena |
2017 | Struktur und Volumen des Marktes von Internetdienstleistungen mit Fokus auf Drittlandsunternehmen: Abschlussbericht an das Bundesministerium der Finanzen, Referat I A 3 | Nicolay, Katharina; Bertschek, Irene; Spengel, Christoph; Laitenberger, Ulrich; Niebel, Thomas; Buchmann, Peter; Werner, Ann-Catherin |
2017 | The European Commission's CC(C)TB re-launch | Nicolay, Katharina; Spengel, Christoph |
2017 | The implications of book-tax differences: A meta-analysis | Evers, Maria Theresia; Meier, Ina; Nicolay, Katharina |
2017 | Entwicklung eines Indifferenzsteuersatzes für den European Tax Analyzer | Bräutigam, Rainer; Nicolay, Katharina; Spengel, Christoph |
2018 | Arbeiten 4.0 - Chancen und Herausforderungen für Luxemburg. Studie im Auftrag von Arbeitsministerium, Handelskammer, Arbeitnehmerkammer Luxemburg | Bertschek, Irene; Arnold, Daniel; Erdsiek, Daniel; Nicolay, Katharina; Bieber, Daniel; Kreutzer, Elena |
2018 | Increasing tax transparency: Investor reactions to the country-by-country reporting requirement for EU financial institutions | Dutt, Verena Katharina; Ludwig, Christopher Alexander; Nicolay, Katharina; Vay, Heiko; Voget, Johannes |
2018 | Effective tax levels using the Devereux/Griffith methodology. Project for the EU Commission TAXUD/2018/DE/307: Intermediary report 2018 | Spengel, Christoph; Schmidt, Frank; Heckemeyer, Jost H.; Nicolay, Katharina; Ludwig, Christopher; Steinbrenner, Daniela; Bartholmeß, Alexandra; Bräutigam, Rainer; Buchmann, Peter; Bührle, Anna Theresa; Casi, Elisa; Dutt, Verena; Fischer, Leonie; Harendt, Christoph; Schwab, Thomas; Stage, Barbara; Vay, Heiko; Werner, Ann-Catherin |
2018 | Increasing tax transparency: Investor reactions to the country-by-country reporting requirement for EU financial institutions | Dutt, Verena; Ludwig, Christopher A.; Nicolay, Katharina; Vay, Heiko; Voget, Johannes |
2019 | Effective tax levels using the Devereux/Griffith methodology. Project for the EU Commission TAXUD/2019/DE/312: Final report 2019 | Spengel, Christoph; Schmidt, Frank; Heckemeyer, Jost H.; Nicolay, Katharina; Bartholmeß, Alexandra; Ludwig, Christopher; Steinbrenner, Daniela; Buchmann, Peter; Bührle, Anna Theresa; Dutt, Verena; Fischer, Leonie; Stage, Barbara |
2019 | Can European banks' country-by-country reports reveal profit shifting? An analysis of the information content of EU banks' disclosures | Dutt, Verena K.; Nicolay, Katharina; Vay, Heiko; Voget, Johannes |
2020 | Internal digitalization and tax-efficient decision making | Klein, Daniel; Ludwig, Christopher A.; Nicolay, Katharina |
2020 | Effective tax levels using the Devereux/Griffith methodology | Spengel, Christoph; Schmidt, Frank; Heckemeyer, Jost H.; Nicolay, Katharina; Bartholmeß, Alexandra; Ludwig, Christopher; Steinbrenner, Daniela; Buchmann, Peter; Bührle, Anna Theresa; Dutt, Verena; Fischer, Leonie; Spix, Julia; Stage, Barbara |
2021 | Internal Digitalization and Tax-efficient Decision Making | Klein, Daniel; Ludwig, Christopher; Nicolay, Katharina |
2021 | What will the OECD BEPS indicators indicate? | Heckemeyer, Jost H.; Nicolay, Katharina; Spengel, Christoph |
2021 | Quantifying the OECD BEPS indicators: An update to BEPS Action 11 | Klein, Daniel; Ludwig, Christopher A.; Nicolay, Katharina; Spengel, Christoph |