Search Results - subject_exact:"Internationale Steuerplanung"

Expected burdens of the global minimum tax : firm evidence

Baumgart, Eike; Blaufus, Kay; Paczkowski, Katharina - 2026

We provide firm-level evidence on expected tax burdens under the OECD's Pillar Two minimum tax using hand-collected financial statement disclosures from listed multinational groups headquartered in countries where Pillar Two has already taken effect. Our setting exploits a common reporting...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015635451

Tax Challenges Arising from the Digitalisation of the Economy – Consolidated Commentary to the Global Anti-Base Erosion Model Rules (2026) : Inclusive Framework on BEPS

2026

Addressing the tax challenges arising from the digitalisation of the economy has been a key priority of the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (BEPS). In October 2021, over 135 jurisdictions joined a ground-breaking plan to update key elements of the international...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015665149

The Global Minimum Tax Implementation Toolkit

2026

The Global Minimum Tax Implementation Toolkit serves as a roadmap for tax administrations and tax policy officials by setting out a series of implementation steps, each elaborated through complementary modules. It provides guidelines on best practices to tax administrations and tax policy...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015677027

On the desirability of the global minimum tax : a dynamic view

Paulus, Nora; Zou, Benteng; Ruan, Weihua - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016060858

MNE Responses to the Global Minimum Tax

Contreras, Lucía - 2026

This paper provides an early empirical, ex post assessment of how MNEs have responded to the introduction of the Global Minimum Tax (GMT). The GMT, implemented in 2024, represents a fundamental change in international taxation. The paper analyses the realised responses of MNEs exploiting the EUR...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016073097

Impact of the global minimum tax on domestic tax legislation

Koch, Reinald; Ostermann, Leon; Spengel, Christoph - 2026

This paper examines how jurisdictions have responded to the introduction of the OECD Pillar Two framework and analyses the implications of these developments for international tax competition. Using a comprehensive dataset covering 223 tax systems, we examine the global implementation of Pillar...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016060043

A (potentially positive) welfare assessment of the global minimum tax

Brun, Lidia; Pycroft, Jonathan; Stöhlker, Daniel; … - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015481570

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A - potentially positive - welfare assessment of the global minimum tax

Brun, Lídia; Pycroft, Jonathan; Stöhlker, Daniel; … - 2025

Book / Working Paper

The enforcement dilemma of the global minimum tax

Hindriks, Jean; Nishimura, Yukihiro - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015323757

Effective tax rates, firm size and the global minimum tax

Bachas, Pierre; Brockmeyer, Anne; Dom, Roel; Semelet, … - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015515784

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Effective Tax Rates, Firm Size and the Global Minimum Tax

Bachas, Pierre; Brockmeyer, Anne; Dom, Roel; Semelet, … - 2025

Book / Working Paper

The global minimum corporate tax : outcomes and options

Bradbury, David; O'Reilly, Pierce - 2025

This Perspective discusses the fiscal and economic impacts of the global minimum tax; currently being implemented by many countries around the world. The global minimum tax is expected to raise tax revenues, reduce profit-shifting, and allow jurisdictions to strike a better balance between...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015330889

Developing countries, tax treaty shopping and the global minimum tax

Riet, Maarten van't; Lejour, Arjan - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016062730

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Developing countries, tax treaty shopping and the global minimum tax

Riet, Maarten van't; Lejour, Arjan - 2025

Book / Working Paper

The global minimum tax, investment incentives and asymmetric tax competition

Chen, Xuyang; Sun, Rui - 2025 - This version: September, 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015466904

Does the global minimum tax restrain tax competition?

Makino, Yusuke; Ogawa, Hikaru - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015461567

The distribution of profit shifting

Clifford, Sarah; Miethe, Jakob; Semelet, Camille - 2025

This paper characterizes profit shifting behavior across the size distribution of multinational enterprises (MNEs) to evaluate the targeting of the recently introduced Global Minimum Tax (GMT). Using German microeconomic administrative data with no reporting gaps for tax havens, we first...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015426877

Will the global minimum tax hurt developing countries?

Haufler, Andreas; Okoshi, Hirofumi; Schindler, Dirk - 2025

We study the effects that the introduction of the Global Minimum Tax (GMT) has from the perspective of developing countries. Our model features two asymmetric host countries for FDI that compete with each other for the location of multinational firms, and simultaneously fight profit shifting to...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015554474

Tax Challenges Arising from the Digitalisation of the Economy – Consolidated Commentary to the Global Anti-Base Erosion Model Rules (2025) : Inclusive Framework on BEPS

2025

A key part of the OECD/G20 BEPS Project is addressing the tax challenges arising from the digitalisation of the economy. In October 2021, over 135 jurisdictions joined a ground-breaking plan to update key elements of the international tax system which is no longer fit for purpose in a globalised...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015631652

The economics of the global minimum tax

Schjelderup, Guttorm; Stähler, Frank - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015056425

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The economics of the global minimum tax

Schjelderup, Guttorm; Stähler, Frank - 2023

Book / Working Paper

The economics of the global minimum tax

Schjelderup, Guttorm; Stähler, Frank - 2023

Book / Working Paper

The Economics of the Global Minimum Tax

Schjelderup, Guttorm; Stähler, Frank - 2023

Book / Working Paper

The Economics of the Global Minimum Tax

Schjelderup, Guttorm; Stähler, Frank - 2023

Book / Working Paper

Tax Challenges Arising from the Digitalisation of the Economy – Consolidated Commentary to the Global Anti-Base Erosion Model Rules (2023) : Inclusive Framework on BEPS

2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014568653

Design and consequences of CFC and GILTI rules : a review and potential lessons for the global minimum tax

Overesch, Michael; Schindler, Dirk; Wamser, Georg - 2024

This chapter provides a description of one of the key anti-tax-avoidance rules to combat profit shifting by multinational corporations, so called Controlled Foreign Corporation (CFC) rules that directly target income in low-tax countries. We explain some key institutional features of CFC...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015599470

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Design and consequences of CFC and GILTI rules : a review and potential lessons for the global minimum tax

Overesch, Michael; Schindler, Dirk; Wamser, Georg - 2024

Book / Working Paper

A global minimum tax for large firms only : implications for tax competition

Haufler, Andreas; Kato, Hayato - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014517798

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A global minimum tax for large firms only : implications for tax competition

Haufler, Andreas; Kato, Hayato - 2024

Book / Working Paper

Global minimum tax and profit shifting

Boukal, Tomáš; Janský, Petr; Palanský, Miroslav - 2024

We develop a methodology to decompose the tax revenue impact of the global minimum tax introduced in 2024 into several components and quantify its potential impact on profit shifting. We apply it to 34 thousand multinational-country observations from tax returns, financial statements and...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015149419

A global minimum tax for large firms only : implications for tax competition

Kato, Hayato; Haufler, Andreas - 2024 - This version: December 2024

The Global Minimum Tax (GMT) is applied only to firms above a certain size threshold, permitting countries to set differential tax rates for small and large firms. We analyze tax competition among multiple tax havens and a non-haven country for heterogeneous multinationals to evaluate the...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015574626

The impact of the Global Minimum Tax on Vietnam's foreign direct investment attraction

Le Quoc Hoi; Thi Thu Hoai Nguyen; Xuan Hung Nguyen; … - 2024

This study assesses the impact of the Global Minimum Tax (GMT) on the attraction of foreign direct investment (FDI) in Vietnam. The authors rely on the analytical framework of UNCTAD (2022) and descriptive statistical methods to analyze and evaluate the impact of GMT on FDI attraction. The...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015453371

Reconsidering formulary apportionment in the post-BEPS era

Wang, Jie - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015610268

The global minimum tax raises more revenues than you think, or much less

Janeba, Eckhard; Schjelderup, Guttorm - 2023

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014480268

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The global minimum tax raises more revenues than you think, or much less

Janeba, Eckhard; Schjelderup, Guttorm - 2023

Book / Working Paper

The global minimum tax raises more revenues than you think, or much less

Janeba, Eckhard; Schjelderup, Guttorm - 2022

Book / Working Paper

The global minimum tax raises more revenues than you think, or much less

Janeba, Eckhard - 2022

Book / Working Paper

The global minimum tax raises more revenues than you think, or much less

Janeba, Eckhard; Schjelderup, Guttorm - 2022

Book / Working Paper

The Global Minimum Tax Raises More Revenues Than You Think, or Much Less

Janeba, Eckhard; Schjelderup, Guttorm - 2023

Book / Working Paper

The Global Minimum Tax Raises More Revenues than You Think, or Much Less

Janeba, Eckhard; Schjelderup, Guttorm - 2022

Book / Working Paper

The Global Minimum Tax Raises More Revenues Than You Think, or Much Less

Janeba, Eckhard; Schjelderup, Guttorm - 2022

Book / Working Paper

International Corporate Taxation at a Crossroads

Picciotto, Sol - 2023

Transnational corporations (TNCs) act as unitary firms in an increasingly globalised economy, but taxes on their profits are levied by national states. Hence, international tax rules have from the start been riven by contradictory approaches: either to determine the taxable profits attributable...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014256035

International Tax Competition and Coordination with a Global Minimum Tax

Devereux, Michael P. - 2023

This paper investigates the incentives for countries to implement and maintain the global minimum tax introduced by the G20/OECD’s Inclusive Framework 2021 agreement: Pillar 2. It argues that the agreement has sufficient elements to create incentives for large headquarters countries to...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014258177

Designing Domestic Minimum Taxes in Response to the Global Minimum Tax

Noked, Noam - 2023

Countries may soon adopt domestic minimum taxes in response to the global minimum tax under the Global Anti-Base Erosion (GloBE) regime. These taxes, which will have priority over the global minimum tax under GloBE, could become the primary measure of ensuring that multinational enterprises...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014259569

International Tax Spillovers and Tangible Investment, with Implications for the Global Minimum Tax

Keen, Michael - 2023

This paper articulates and, using newly-assembled data, explores how international taxation affects aggregate tangible cross-border investment. Spillovers from statutory tax rates abroad seem: As sizable as effects from the host's rate; larger than previous consensus values (attributed to a...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015059218

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International Tax Spillovers and Tangible Investment, with Implications for the Global Minimum Tax

Keen, Michael - 2023

Book / Working Paper

International Tax and Africa : OECD Report for the G7 Finance Ministers and Central Bank Governors

2023

This report reflects on the OECD's co-operation with Africa on tax matters and the importance of the international tax agenda for African economies. It discusses Domestic Resource Mobilisation (DRM) efforts within African policy objectives and priorities, including the African Union's Agenda...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014435784

Peer Review of the Automatic Exchange of Financial Account Information 2023 Update

2023

The Global Forum on Transparency and Exchange of Information for Tax Purposes (Global Forum) is a multilateral framework for tax transparency and information sharing, within which over 160 jurisdictions participate on an equal footing. The Global Forum monitors and peer reviews the...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014491429

Profit shifting of multinational enterprises : evidence from the Nordics

Viertola, Marika - 2023

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014285483

Mindestbesteuerung europäischer Konzerne : internationale Zusammenarbeit!

Richter, Wolfram F. - 2023

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014292942

Steuerliche Herausforderungen der Digitalisierung der Wirtschaft – GloBE-Mustervorschriften (Säule 2) : Inclusive Framework on BEPS

2023

Ein entscheidender Aspekt des BEPS-Projekts von OECD und G20 ist die Bewältigung der steuerlichen Herausforderungen der Digitalisierung der Wirtschaft. Im Oktober 2021 einigten sich über 135 Staaten und Gebiete auf ein bahnbrechendes Konzept zur Überarbeitung wesentlicher Elemente des...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014278780

Manual on the Handling of Multilateral Mutual Agreement Procedures and Advance Pricing Arrangements : Enhancing Tax Certainty

2023

Multilateral Mutual Agreement Procedures (MAPs) and Advance Pricing Arrangements (APAs) offer greater tax certainty to both taxpayers and tax administrations where different parts of the same transaction or arrangement involving a multinational enterprise are covered by multiple bilateral tax...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014278799

From tax competition to coordinated global corporate taxation? : trends, perspectives and negative effects

2023

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014311268

Clever planning or unfair play? : exploring the economic and statistical impacts of tax avoidance by multinationals

Anzuini, Alessio; Pisano, Elena; Rossi, Luca; Sanelli, … - 2023

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014372067

Pillar 2 - Akademische Ungereimtheiten und praktische Umsetzung bei deutschen Familienunternehmen : eine Streitschrift

Haase, Florian; Bertsch, Alexander; Fischer-Preßler, Diana - 2023

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015199267

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Pillar 2 - Akademische Ungereimtheiten und praktische Umsetzung bei deutschen Familienunternehmen : eine Streitschrift

Haase, Florian; Bertsch, Alexander; Fischer-Preßler, Diana - 2023

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

GILTI and the GloBE : a working paper released by the Oxford Centre for Business Taxation

Wardell-Burrus, Heydon - 2023

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015419601

The use of accounting information in the tax base in the Pillar 2 global minimum tax : a discussion of the rules, potential problems, and possible alternatives

Hanlon, Michelle Lee - 2023

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014301456

Reducing complexity and compliance costs : a simplification safe harbour for the global minimum tax

Schanz, Deborah - 2023

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014301458

Aufkommens- und Investitionswirkungen gegenwärtig diskutierter Maßnahmen zur Unternehmensbesteuerung

Koch, Reinald; Oestreicher, Andreas - 2023

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015199268

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Aufkommens- und Investitionswirkungen gegenwärtig diskutierter Maßnahmen zur Unternehmensbesteuerung

Koch, Reinald; Oestreicher, Andreas - 2023

Book / Working Paper

Le principe de la territorialité de l'impôt au Sénégal : enjeux et défis dans un monde globalisé

Diop, Mohamed Nagib - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015445407

The silent giant : China's inaction on global minimum tax legislation

Chen, Jingxian - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015457446

Report of proceedings of the seventy-sixth Tax Conference

2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015612269

The implementation of the global minimum corporate tax

2025

Examines the implementation of the OECD/G20 global minimum corporate tax (Pillar Two), including core rules, domestic and EU law interaction, and country-level responses, with comparative analysis and national reports

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015635071

Tax Harmony : The Promise and Pitfalls of the Global Minimum Tax

Avi-Yonah, Reuven S.; Kim, Young Ran (Christine) - 2022

The rise of globalization has become a double-edged sword for countries seeking to implement a beneficial tax policy. On one hand, there are increased opportunities for attracting foreign capital and the benefits that increased jobs and tax revenue brings to a society. However, there is also...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10013289346

A Game-theoretic Analysis of Global Minimum Tax Design : Country-by-Country v. Global Averaging

Sanchirico, Chris William - 2022

This paper constructs and analyzes a rudimentary game-theoretic model to better understand the policy choice between a global minimum tax regime that operates country-by-country and one that operates based on MNEs’ global average tax rates. The paper’s findings run counter to the consensus...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10013295648

The Compliance Dilemma of the Global Minimum Tax

hindriks, jean; Yukihiro, Nishimura - 2022

To tackle profit shifting, the OECD/G20 Inclusive Framework proposes a Global Minimum Tax that requires that if a multinational enterprise (MNE) declares its operations in a jurisdiction taxing less than the global minimum tax, the countries where the real economic activity takes place would...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10013295912