ETPF
Madrid Meeting, October 2007
ETPF Research
Thin capitalization rules: Do they yield a double dividend or do they promote corporate tax competition?
Andreas Haufler & Marco Runkel
Ludwig-Maximilians-Universit�t M�nchen
The Effects of Company Taxation in EU Accession Countries on German Multinationals
Michael Overesch, Centre for European Economic Research (ZEW), Mannheim &
Georg Wamser, Ifo Institute, Munich
How does overseas investment affect activity at home?
Helen Simpson, Centre for Market and Public Organisation, University of Bristol
Phase 4 Planning
General
Overview of Spanish Corporate Tax Developments
Ricardo G�mez, Garrigues
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