Search Results - subject_exact:"Außensteuerrecht"

Splitting of corporate taxes in Germany and formulaic distribution of a CCCTB : critical comparison

Müller-Thomczik, Sandra; Reiter, Lukas - 2022

The introduction of a formulaically apportioned common consolidated corporate tax base (CCCTB) could represent a milestone in international taxation. No agreement has yet been reached, however. In contrast, Germany already has a long-standing system that apportions corporate taxes by splitting...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10013502253

The effects of targeted border taxes on formalization and tax compliance in Zambia

Adu-Ababio, Kwabena; Jouste, Maria; Vuoristo, Karri; … - 2026

A large informal sector creates hard-to-tax firms. However, such firms, due to their imports, are observed by the tax authority. Using an institutionalized policy that seeks to regularize non-compliant and inconsistent filing firms through a bespoke border tax in Zambia, we examine the effects...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015670238

Reallocating taxing rights and online trade : pillar one as a partial formula apportionment

Mukunoki, Hiroshi; Okoshi, Hirofumi; Schindler, Dirk - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015374080

Streamlining cross-border withholding tax procedures in the EU : EU FASTER and Germany’s MiKaDiv regulation

Göb, Wolfgang - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015547479

The offshore world according to FACTA : new evidence on the foreign wealth of US households

Johannesen, Niels; Reck, Daniel; Risch, Max; Slemrod, Joel - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014633545

Steueranreize zur Gewinnung ausländischer Fachkräfte : internationale Regelungen und ihre Implikationen für die deutsche Regionalentwicklung

Günzel, Marian; Runge, Annika; Meyer, Daniel - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015422935

Der Fremdvergleichsgrundsatz als Maßstab der internationalen Gewinnabgrenzung – Anwendungsprobleme, Grenzen und Reformpotenzial

Ditz, Xaver; Licht, Daniel; Seibert, Carolin - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015594002

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Der Fremdvergleichsgrundsatz als Maßstab der internationalen Gewinnabgrenzung – Anwendungsprobleme, Grenzen und Reformpotenzial

Ditz, Xaver; Licht, Daniel; Seibert, Carolin - 2025

Book / Working Paper

US international corporate taxation after the tax cuts and jobs act

Clausing, Kimberly A. - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015332147

§§ 1, 1a AStG neue Fassung - Änderungen im Vergleich zu § 1 AStG i. d. F. des G. v. 22.12.2014 (BGBl. I 2014, S. 2417)

Shariatmadari, Atefeh - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014564947

Territorial tax reform and profit shifting by US and Japanese multinationals

Hasegawa, Makoto - 2023

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014504612

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Territorial tax reform and profit shifting by US and Japanese multinationals

Hasegawa, Makoto - 2022

Book / Working Paper

Counteracting offshore tax evasion : evidence from the foreign account tax compliance act

D'Avino, Carmela - 2023

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014282115

Principles for pareto efficient border carbon adjustment

Keen, Michael; Kotsogiannēs, Chrēstos - 2024

Border Carbon Adjustment Mechanisms (BCAMs) are becoming reality in the EU and elsewhere, and recur—in very different form—in U.S. legislative proposals. But they remain contentious, with features and differences that leave the underlying welfare rationale and implications unclear. Exploring...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014502504

Aktuelle Herausforderungen der Unternehmensfinanzierung

Prinz, Ulrich - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015593961

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Aktuelle Herausforderungen der Unternehmensfinanzierung

Prinz, Ulrich - 2024

Book / Working Paper

Dynamic capital tax competition under the source principle

Gross, Till; Klein, Paul; Makrēs, Miltiadēs - 2022

Persistent link: https://ebvufind01.dmz1.zbw.eu/10013334913

Tax competition and phantom FDI

Pulina, Giuseppe; Zanaj, Skerdilajda - 2022

Persistent link: https://ebvufind01.dmz1.zbw.eu/10013461202

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Tax competition and phantom FDI

Pulina, Giuseppe; Zanaj, Skerdilajda - 2021

Book / Working Paper

Die globale Mindestbesteuerung als stringente Weiterentwicklung der deutschen Hinzurechnungsbesteuerung

Armansperg, Dominik von - 2023

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015200412

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Die globale Mindestbesteuerung als stringente Weiterentwicklung der deutschen Hinzurechnungsbesteuerung

Armansperg, Dominik von - 2023

Book / Working Paper

BEAT the GILTI : Gewinner und Verlierer der außensteuerrechtlichen Sonderregime der US-Steuerreform

Becker, Johannes; Englisch, Joachim - 2018

Persistent link: https://ebvufind01.dmz1.zbw.eu/10011795106

Internationales Steuerrecht

Rupp, Thomas; Hüll, Manuel; Kubik, Christian - 2025 - 6. überarbeitete und aktualisierte Auflage

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015409161

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Internationales Steuerrecht

Rupp, Thomas; Knies, Jörg-Thomas; Faust, Tanja; Hüll, … - 2022 - 5., völlig überarbeitete und aktualisierte Auflage

Edition: 5., völlig überarbeitete und aktualisierte Auflage

Book / Working Paper

Internationales Steuerrecht

Rupp, Thomas; Knies, Jörg-Thomas; Ott, Johann-Paul; … - 2018 - 4., aktualisierte Auflage

Edition: 4., aktualisierte Auflage

Book / Working Paper

The United States international taxation system

Lessambo, Felix I. - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015554105

The emerging international taxation problems

Yang, James G. S.; Metallo, Victor N. A. - 2018

The problems of tax evasion and tax avoidance are as old as taxes themselves. Between 2015 and 2016 alone, many U.S. multinational corporations were involved in tax disputes with the European Commission. From a historical perspective, these disputes are unprecedented as they have resulted in...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10011848226

Das konkurrierende Investmentsteuerrecht in der Hinzurechnungsbesteuerung : eine rechtsökonomische Untersuchung der wirtschaftlichen Doppelbesteuerung von Fondsinvestoren

2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015464559

An assessment of global formula apportionment

Mooij, Ruud A. de; Liu, Li; Prihardini, Dinar - 2021

Persistent link: https://ebvufind01.dmz1.zbw.eu/10012548883

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An assessment of global formula apportionment

Mooij, Ruud A. de; Liu, Li; Prihardini, Dinar - 2019

Book / Working Paper

Multilateral trade liberalization and trade tax versus non-trade tax revenue

Gnangnon, Sèna Kimm - 2020

Persistent link: https://ebvufind01.dmz1.zbw.eu/10012643726

International Taxation of Electronic Commerce

Avi-Yonah, Reuven S. - 2022

Persistent link: https://ebvufind01.dmz1.zbw.eu/10013323621

The efficacy of joining Asia Region Funds Passport : taxation challenges in Indonesia

Ardiansyah, Benny Gunawan; Apriliasari, Vita - 2020

Persistent link: https://ebvufind01.dmz1.zbw.eu/10012305644

Die reformierte Wegzugsbesteuerung : ökonomische, verhaltenssteuernde, verfassungsrechtliche und unionsrechtliche Aspekte

Kraft, Gerhard - 2022

Persistent link: https://ebvufind01.dmz1.zbw.eu/10013267820

The macroeconomics of border taxes

Barbiero, Omar; Farhi, Emmanuel; Gopinath, Gita; … - 2019

Persistent link: https://ebvufind01.dmz1.zbw.eu/10012321714

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The Macroeconomics of Border Taxes

Barbiero, Omar - 2018

Book / Working Paper

The Macroeconomics of Border Taxes

Barbiero, Omar - 2018

Book / Working Paper

Nuances of the International Taxation Framework

Meharia, Akshat - 2022

The international tax framework involves the interaction of domestic laws and international tax treaty obligations. The major concern faced by this framework is the distribution of the right to tax a particular country. Multi-national enterprises use different tax planning techniques to take...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014236396

Lehrbuch Internationales Steuerrecht

Wilke, Kay-Michael - 2024 - 17., überarbeitete und erweiterte Auflage

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015057533

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Lehrbuch internationales Steuerrecht

Wilke, Kay-Michael - 2010 - 10., überarb. und erw. Aufl.

Edition: 10., überarb. und erw. Aufl.

Book / Working Paper

Lehrbuch internationales Steuerrecht

Wilke, Kay-Michael - 2009 - 9., völlig überarb. und erw. Aufl.

Edition: 9., völlig überarb. und erw. Aufl.

Book / Working Paper

Pareto-efficient international taxation in the presence of environmental externalities

Ogawa, Yoshitomo; Yanase, Akihiko - 2019

Persistent link: https://ebvufind01.dmz1.zbw.eu/10012169170

Perceived and actual consequences of the Foreign Account Tax Compliance Act : a survey of Americans living abroad

Pippin, Sonja; Wong, Jeffrey A.; Mason, Richard M. - 2019

Persistent link: https://ebvufind01.dmz1.zbw.eu/10012225577

Die Reform der Hinzurechnungsbesteuerung auf Basis der Anti Tax Avoidance Directive und ihre Bedeutung für Unternehmensakquisitionen : Handlungsbedarf, Chancen und Risiken

Solowjeff, Julian - 2024

Die Hinzurechnungsbesteuerung ist seit 1972 eine bekannte Maßnahme des nationalen Steuerrechts, um die rein künstliche Gewinnverlagerung ins Ausland zu vermeiden. Trotz ihres stolzen Alters hat die Diskussion um die Hinzurechnungsbesteuerung infolge der Reform der nationalen Regelungen durch...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014483418

Tax sparing agreements, territorial tax reforms, and foreign direct investment

Azémar, Céline; Dharmapala, Dhammika - 2019

Persistent link: https://ebvufind01.dmz1.zbw.eu/10012160317

Die deutsche Wegzugsbesteuerung in der Fassung des ATADUmsG : die nunmehr perfekte Entstrickungsnorm?

Deschenhalm, Tobias - 2024

In Bezug auf wesentliche Beteiligungen an Kapitalgesellschaften sieht das deutsche Steuerrecht in 6 AStG die sog. Wegzugsbesteuerung vor, um die Besteuerung stiller Reserven sicherzustellen. Die Norm kommt vor allem bei einem Wegzug eines bislang unbeschränkt Steuerpflichtigen und dem damit...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014462221

Praktiker-Handbuch Außensteuerrecht ... : Steuerinländer mit Auslandsbeziehungen und Steuerausländer mit Inlandsbeziehungen

Düsseldorf : IDW-Verl. - Aufl. 11.1986(1987) - 35.2010(2011); 36.2012-48. …

Persistent link: https://ebvufind01.dmz1.zbw.eu/10000365978

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Praktiker-Handbuch Außensteuerrecht ... : Steuerinländer mit Auslandsbeziehungen und Steuerausländer mit Inlandsbeziehungen

Düsseldorf : IDW-Verl. - Aufl. 11.1986(1987) - 35.2010(2011); 36.2012 -

Journal

International debt shifting : the value-maximizing mix of internal and external debt

Møen, Jarle; Schindler, Dirk; Schjelderup, Guttorm; … - 2019

Persistent link: https://ebvufind01.dmz1.zbw.eu/10012182275

Systemwidrige Lücken der Hinzurechnungsbesteuerung : nicht invariante Hinzurechnungsbesteuerung unter Asymmetrie von Zurechnungs- und Hinzurechnungsbeteiligung

Kollruss, Thomas - 2018

Persistent link: https://ebvufind01.dmz1.zbw.eu/10011920522

International Taxation

Gordon, Roger H.; Hines, James R. - 2021

The integration of world capital markets carries important implications for the design and impact of tax policies. This paper evaluates research findings on international taxation, drawing attention to connections and inconsistencies between theoretical and empirical observations. Diamond and...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10013240613

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International Taxation

Gordon, Roger H. - 2002

Book / Working Paper

Do Tax Havens Flourish?

Hines Jr., James R. - 2021

Tax haven countries offer foreign investors low tax rates and other tax features designed to attract investment and thereby stimulate economic activity. Major tax havens have less than one percent of the world's population (outside the United States), and 2.3 percent of world GDP, but host 5.7...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10013313798

Anhaltende Verluste bei Konzerntochtergesellschaften

Schreiber, Rolf - 2018

Persistent link: https://ebvufind01.dmz1.zbw.eu/10011868330

The Taxation of Passive Foreign Investment - Lessons from German Experience

Ruf, Martin; Weichenrieder, Alfons J. - 2021

The paper evaluates the working of German CFC rules that restrict the use of foreign subsidiaries located in low-tax countries to shelter passive investment income from home taxation. While passive investments make up a significant fraction of German outbound FDI, we find that German CFC rules...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10013316381

Aktuelle Rechtsprechung des Bundesfinanzhofs

Wacker, Roland - 2018

Persistent link: https://ebvufind01.dmz1.zbw.eu/10011901821

Hinzurechnungsbesteuerung - Bestandsaufnahme und Reformbedarf

Dehne, Klaus-Jörg - 2018

Persistent link: https://ebvufind01.dmz1.zbw.eu/10011901825

Profit tax competition and formula apportionment

Pethig, Rüdiger; Wagener, Andreas - 2003

We analyse tax competition with corporate income taxes in a common market where tax revenues are allocated according to an apportionment formula. Generally, tax competition is sharper (i.e., equilibrium tax rates are lower) the more tax-elastic is the apportionment formula. This depends on the...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10011509377

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Profit tax competition and formula apportionment

Pethig, Rüdiger; Wagener, Andreas - 2003

Book / Working Paper

Profit Tax Competition and Formula Apportionment

Pethig, Rudiger; Wagener, Andreas - 2021

Book / Working Paper

Territorial tax system reform and multinationals' foreign cash holdings : new evidence from Japan

Xing, Jing - 2018

Persistent link: https://ebvufind01.dmz1.zbw.eu/10011825038

Gains from trade in tax revenue and the efficiency case for trade taxes

Edwards, Jeremy S. S. - 2003

The paper analyses the gains from trade in distortionary tax revenue between countries, focussing on the case where lump-sum reveue transfers are restricted. In this case, trade taxes can be used to transfer government revenue between countries, and such taxes will typically be used in...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10011506484

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Gains from trade in tax revenue and the efficiency case for trade taxes

Edwards, Jeremy S. S. - 2003

Book / Working Paper

Gains from Trade in Tax Revenue and the Efficiency Case for Trade Taxes

Edwards, Jeremy S. S. - 2021

Book / Working Paper

Formula apportionment in the European Union : a dream come true or the EU s worst nightmare?

Weiner, Joann Martens - 2002

The European Commission recently endorsed a future company tax policy that would allow companies to consolidate their tax bases and apportion the income across the EU using an allocation mechanism. This policy would replace the separate accounting method with formula apportionment of EU group...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10011409033

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Formula Apportionment in the European Union : A Dream Come True or the Eu's Worst Nightmare?

Weiner, Joann Martens - 2021

Book / Working Paper

Tax revenue losses through cross-border loss offset : an insurmountable hurdle for formula apportionment?

Mardan, Mohammed; Stimmelmayr, Michael - 2018

Persistent link: https://ebvufind01.dmz1.zbw.eu/10011975579

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Tax revenue losses through cross-border loss offset : an insurmountable hurdle for formula apportionment?

Mardan, Mohammed; Stimmelmayr, Michael - 2017

Book / Working Paper

Tax Revenue Losses Through Cross-Border Loss Offset : An Insurmountable Hurdle for Formula Apportionment?

Mardan, Mohammed - 2017

Book / Working Paper

Formula Apportionment and Transfer Pricing Under Oligopolistic Competition

Nielsen, Søren Bo; Raimondos-Møller, Pascalis; … - 2021

This paper demonstrates that under conditions of imperfect (oligopolistic) competition, a transition from separate accounting (SA) to formula apportionment (FA) does not eliminate the problem of profit shifting via transfer pricing. In particular, if affiliates of a multinational firm face...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10013320909

Tax planning strategies for corporate inversion

Yang, James G. S. - 2018

Persistent link: https://ebvufind01.dmz1.zbw.eu/10011948446