Decline of Controlled Foreign Company Rules and Rise of Intellectual Property Boxes: How the European Court of Justice Affects Tax Competition and Economic Distortions in Europe-Reference-Cited by-同舟云学术

Decline of Controlled Foreign Company Rules and Rise of Intellectual Property Boxes: How the European Court of Justice Affects Tax Competition and Economic Distortions in Europe

Published:2017-08-28 Issue:4 Volume:38 Page:719-745
ISSN:0143-5671
Container-title:Fiscal Studies
language:en
Short-container-title:Fiscal Studies

Author:

Bräutigam Rainer¹,Spengel Christoph²,Streif Frank³

Affiliation:

1. Centre for European Economic Research (ZEW) Mannheim and University of Mannheim

2. University of Mannheim and ZEW

3. ZEW and University of Mannheim

Funder

Leibniz-Gemeinschaft

State of Baden-Württemberg

ZEW

Universität Mannheim

Publisher

Wiley

Subject

Economics and Econometrics,Finance,Accounting

Link

http://onlinelibrary.wiley.com/wol1/doi/10.1111/1475-5890.12135/fullpdf

Reference59 articles.

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2. ‘The effect of the tax reform act of 1986 on the location of assets in financial services firms’;Altshuler;Journal of Public Economics,2003

3. ‘FDI implications of recent European Court of Justice decisions on corporation tax matters’;Barry;European Business Organization Law Review,2010

4. ‘Taxing foreign profits with international mergers and acquisitions’;Becker;International Economic Review,2010

5. ‘Balancing the fundamental freedoms and tax sovereignty: some thoughts on recent ECJ case law on direct taxation’;Bizioli;European Taxation,2008

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