Tax systems worldwide face far-reaching transformations through the implementation of digital technologies. A growing body of academic literature addresses these transformations and explores how digitalisation is affecting the operations and efficiency of revenue agencies, and taxpayer...

In der Arbeit wird untersucht, ob Steuern die räumliche Allokation von Kapital beeinflussen. Die vorliegenden Ergebnisse belegen, daß die beobachtbare internationale Steuer-Standort-Konkurrenz um grenzüberschreitende Investitionen und Investoren theoretisch und empirisch nicht begründet...

E-commerce on the Internet will create new demands on taxation. In the field of income and business taxation there exists a large potential for profit-shifting into low-tax countries, especially concerning transfers of immaterial goods and transfer pricing. In the long run, this can lead to a...

International tax law is facing a fundamental overhaul. Following an increasing unease among citizens and governments with respect to the way in which multinational companies are taxed on their income, the OECD started its well-known project on 'Base Erosion and Profit Shifting' and 'Aggressive...

Recently, a number of exit tax regimes have been referred to the Court of Justice, on the basis that they are obstructing the cross-border movement of companies. There are no decided cases on exit taxes affecting corporate mobility – only cases affecting the mobility of individuals. This...