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Andreas Oestreicher

affiliation not provided to SSRN

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Scholarly Papers (1)

1.

How to Reform Taxation of Corporate Groups in Europe

In: World tax journal. - Amsterdam. - Vol. 3 (2011), no. 1 ; p. 5-38
Posted: 07 Dec 2022
Andreas Oestreicher, Christoph Spengel and Reinald Koch
affiliation not provided to SSRN, University of Mannheim - Accounting and Taxation and Catholic University of Eichstaett-Ingolstadt

Abstract:

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group treatment, group of companies, tax reform, loss relief, double taxation, fundamental freedoms