Addressing the Debt-Equity Bias within a Common Consolidated Corporate Tax Base (CCCTB) – Possibilities, Impact on Effective Tax Rates and Revenue Neutrality
Referierte Fachzeitschrift // 2018Bräutigam, 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