Sabine Schenkelberg

University of Cologne

Albertus-Magnus-Platz

Cologne, 50923

Germany

SCHOLARLY PAPERS

2

DOWNLOADS

160

SSRN CITATIONS

0

CROSSREF CITATIONS

0

Scholarly Papers (2)

1.

The Cadbury Schweppes Judgment and Its Implications on Profit Shifting Activities within Europe

Number of pages: 40 Posted: 21 Feb 2018
Sabine Schenkelberg
University of Cologne
Downloads 89 (292,150)

Abstract:

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CFC Rules, Cadbury Schweppes Judgment, Tax Avoidance, Profit Shifting

2.

Do US Firms Pay Less Tax than Their European Peers? On Firm Characteristics, Profit Shifting Opportunities, and Tax Legislation as Determinants of Tax Differentials

CESifo Working Paper Series No. 6960
Number of pages: 55 Posted: 30 May 2018
Michael Overesch, Sabine Schenkelberg and Georg Wamser
Universität zu Köln, University of Cologne and University of Tuebingen
Downloads 71 (333,873)

Abstract:

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effective tax rate, tax avoidance, tax reform, CFC rule, international taxation, pair matching, difference-in-differences analysis