Jessica Müller

University of Mannheim

Universitaetsbibliothek Mannheim

Zeitschriftenabteilung

Mannheim, 68131

Germany

SCHOLARLY PAPERS

2

DOWNLOADS

234

TOTAL CITATIONS

2

Scholarly Papers (2)

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1.

The EU’s New Era of “Fair Company Taxation”: The Impact of DEBRA and Pillar Two on the EU Member States’ Effective Tax Rates

ZEW - Centre for European Economic Research Discussion Paper No. 24-014
Number of pages: 45 Posted: 28 Mar 2024
Emilia Gschossmann, Jost Heckemeyer, Jessica Müller, Christoph Spengel, Julia Spix and Sophia Wickel
University of Mannheim, University of Kiel - Faculty of Economics and Social SciencesZEW – Leibniz Centre for European Economic Research - Corporate Taxation and Public Finance Research, University of Mannheim, University of Mannheim - Accounting and Taxation, University of Mannheim and ZEW – Leibniz Centre for European Economic Research
Downloads 200 (327,357)
Citation 2

Abstract:

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Business in Europe, Framework for Income Taxation, BEFIT, Effective tax rates, Debt-Equity Bias Reduction Allowance, DEBRA, Debt-equity bias, Devereux/Griffith Meth�odology, Global minimum tax, Pillar Two

2.

Discriminatory Taxation of Investment Funds in the European Union: How the CJEU Case-Law Keeps Ignoring Neutrality

ZEW - Centre for European Economic Research Discussion Paper No. 24-080
Number of pages: 32 Posted: 14 Jan 2025
Ana Paula Dourado, Jessica Müller, Leidson Rangel Oliveira Silva and Christoph Spengel
University of Lisbon - Institute for Economic, Financial and Fiscal (IDEFF), University of Mannheim, University of Lisbon, Faculty of Law and University of Mannheim - Accounting and Taxation
Downloads 34 (993,878)

Abstract:

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European Court of Justice, Funds, Investor, Taxation, Portugal