Search Results - subject_exact:"Internationales Steuerrecht"

Tax-motivated transfer pricing and country-by-country reporting : evidence from Japanese customs data

Hasegawa, Makoto; Suzuki, Takafumi; Kawakubo, Takafumi; … - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015591415

Reforming global tax governance : OECD and UN paths to effective and participatory tax reform

Boukal, Tomáš; Janský, Petr; Palanský, Miroslav; … - 2026

Global tax governance has long struggled with ineffectiveness, as reflected in rising corporate tax avoidance that costs governments hundreds of billions of dollars annually. In response, the Organisation for Economic Cooperation and Development (OECD)/G20 advanced the most ambitious initiative...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015583701

Manual on Effective Mutual Agreement Procedures (2026 Edition) : Inclusive Framework on BEPS

2026

The Manual on Effective Mutual Agreement Procedures (MEMAP) (2026 Edition) supports the broader focus of the BEPS Inclusive Framework and Forum on Tax Administration (FTA) to improve international tax dispute resolution as part of the tax certainty agenda. Building on the 2007 edition, it...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015629514

Unitary taxation and formulary apportionment : estimation of global revenue implications and review of wider consequence

Loretz, Simon - 2026

This project reviews the revenue implications of the introduction of a global implementation of unitary taxation and formula apportionment. The combination of a various sources of firm-level data allows to learn more about the channels and the extent of the reallocation of tax revenues. The...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015640627

Does global financial transparency improve tax compliance in developing countries?

Johannesen, Niels; Larsen, Lauge Truels; Riedel, Nadine - 2026

In a coordinated effort to curb tax evasion, governments systematically exchange information about bank accounts with foreign owners. We study the compliance effects of the policy in the context of South Africa using information reports on 1 million foreign bank accounts linked to income and...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015656774

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Does global financial transparency improve tax compliance in developing countries?

Johannesen, Niels; Larsen, Lauge; Riedel, Nadine - 2026

Book / Working Paper

Leadership from the south : comparative lessons from G20 presidencies on international tax reform

Rodriguez Llach, Alejandro; Grondona, Véronica; … - 2026

The international tax system faces a longstanding legitimacy crisis rooted in structural inequities. Multinational enterprises and high-net-worth individuals exploit loopholes and tax havens, costing governments over USD 650 billion annually and disproportionately constraining developing...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015650878

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

Digitalization of the global economy and the OECD reform of MNE's corporate income tax : background, challenges, and issues

Brokelind, Cécile - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015484612

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

Global rules, local realities : lessons from the Global South on international tax standards

Hearson, Martin; Heitmüller, Frederik; Dierich, Florian - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015677549

Assessing Nigeria's alignment with international tax standards : adoption, implementation, relevance and impact

Aren, Marie-Louise - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015677551

Design matters : firm-level evidence on tax treaty provisions and multinational investment

Shehaj, Pranvera - 2026 - This version, July 19, 2026

This study provides the first firm-level evidence on how the residence country's double tax relief method and tax sparing provisions in asymmetric tax treaties affect foreign investment by OECD multinational enterprises in low-and-middle income countries. Combining unconsolidated...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016060088

Steuerliche Analyse von Direktinvestitionen in Bulgarien im Vergleich zu einer Geschäftsausweitung in Deutschland für mittelständische Unternehmen

Genova, Rozmari - 2026

Osteuropäische Länder gewinnen für den deutschen Mittelstand zunehmend an Bedeutung, wobei Bulgarien als Investitionsstandort in den Fokus rückt. Vor diesem Hintergrund untersucht die Masterarbeit, ob eine Direktinvestition in Bulgarien steuerliche Vorteile gegenüber einer...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016089288

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Steuerliche Analyse von Direktinvestitionen in Bulgarien im Vergleich zu einer Geschäftsausweitung in Deutschland für mittelständische Unternehmen

Genova, Rozmari - 2026

Article

QDMTTs leave geographic disparity between increased pillar two costs and revenues

Bray, Sean; Bunn, Daniel; Gaul, Johannes; Spengel, Christoph - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015520160

Asymmetric double tax treaties : relief method and tax sparing for foreign direct investment in developing countries

Shehaj, Pranvera; Zagler, Martin - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015159522

The sufficient statistics approach applied to international tax policy

Zoutman, Floris T. - 2025

This paper extends the sufficient statistics approach to study international tax policy. International policy differs from domestic policies because i.) from the perspective of domestic policy makers the welfare weight on foreign agents lies below that of domestic agents, and ii.) behavioral...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015371991

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The sufficient statistics approach applied to international tax policy

Zoutman, Floris T. - 2025

Book / Working Paper

Incentive effects of tax transparency : does country-by-country reporting call for arbitration?

Martini, Jan T.; Niemann, Rainer; Simons, Dirk; … - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015333623

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

Scenarios for negotiating a UN framework convention on international tax

Heitmüller, Frederik - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015198477

The international tax consequences of President Trump : tax sovereignty or subjugation?

2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015359112

Reclaiming tax sovereignty to transform global climate finance

Mager, Franziska - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015417516

Residual profit splitting : a theory-based approach to tax multinationals

Richter, Wolfram F. - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015466894

Tax revenue from Pillar One Amount A : country-by-country estimates

Barake, Mona; Le Pouhaër, Elvin - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015466910

Quantifying profit shifting : evidence from the OECD CbCR statistics and comparative analysis with ORBIS data

Ledyaeva, Svetlana - 2025

This paper presents a comparative empirical analysis of multinational profit shifting using two principal data sources: the OECD Country-by-Country Reporting (CbCR) statistics and ORBIS firm-level financial data. We begin by systematically examining structural and reporting differences across...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015470434

Transfer pricing and investment : how OECD transfer pricing rules affect investment decisions

Nielsen, Søren Bo; Schindler, Dirk; Schjelderup, Guttorm - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015473086

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Transfer pricing and investment - how OECD transfer pricing rules affect investment decisions

Nielsen, Søren Bo; Schindler, Dirk; Schjelderup, Guttorm - 2025

Book / Working Paper

An economic analysis of joint tax audits

Dyck, Daniel; Kourouxous, Thomas; Lorenz, Johannes - 2025

We investigate how tax authorities use joint tax audits as a coordinated enforcement tool in cross-border transactions of a multinational firm. Joint tax audits aim to resolve potential tax disputes early, before such disputes escalate into costly and time-consuming resolution procedures that...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015447125

The sovereign bond issuance and tax competition for portfolio investment : a political economy approach

Terai, Kimiko - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015432748

Conceptualising the behaviour of MNEs, tax authorities and tax consultants in respect of transfer pricing practices : a three-layer analysis

Wealth, Eukeria; Smulders, Sharon A.; Mpofu, Favourate Y. - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015435868

Taxing the digital economy : a discussion on strategy and policy options

Elliffe, Craig; Andrew, Matthew - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015611810

Recent developments with respect to the tax challenges of the digital economy : implications for developing countries in Asia and the Pacific

Arnold, Brian J. - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015611811

How to Use the Assessment Tool of the IMF Framework for International Tax Administration Strengthening

Betts, Susan - 2025

The FITAS assessment tool allows an evaluation and rating of a tax administration’s capacity to manage international tax risks, against a continuum that represents progress toward international good practice. For each FITAS category and element, questions have been designed to help tax...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015613004

Fixing a 100-year-old mistake

Graetz, Michael J. - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015615824

Taxing one side hurts the other : DSTs, BEPS, and platform competition

Kind, Hans Jarle; Schindler, Dirk; Schjelderup, Guttorm - 2025

Digital Services Taxes (DSTs) and the OECD/G20 BEPS reforms are central pillars of current efforts to tax multinational digital platforms, yet their joint effects remain poorly understood. We develop a model of a platform that sells hardware to consumers and advertising to firms, with the two...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015551382

Staging debates in whistleblowing research : a problematizing literature review

Zimmermann, Paul - 2025

This literature review draws on Foucault’s concept of problematization to examine how academic discourse "stages" debates on whistleblowing. By staging these debates, different streams of literature assign distinct roles and "scripts" to whistleblowing, shaping the practice of whistleblowing...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015586822

Making Dispute Resolution More Effective – Simplified Peer Review, Georgia (Stage 1) : Inclusive Framework on BEPS: Action 14

2025

Under BEPS Action 14, OECD/G20 Inclusive Framework members committed to implementing a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP), which helps resolve disputes over tax treaty interpretations. The MAP is included in Article 25 of the...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015628897

Making Dispute Resolution More Effective – Simplified Peer Review, Burkina Faso (Stage 1) : Inclusive Framework on BEPS: Action 14

2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015629117

Making Dispute Resolution More Effective – Simplified Peer Review, San Marino (Stage 1) : Inclusive Framework on BEPS: Action 14

2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015629146

Making Dispute Resolution More Effective – Simplified Peer Review, Samoa (Stage 1) : Inclusive Framework on BEPS: Action 14

2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015629165

Tax Challenges Arising from the Digitalisation of the Economy – GloBE Information Return (January 2025) : Inclusive Framework on BEPS

2025

The GloBE Information Return sets out a standardised information return to facilitate compliance with and administration of the GloBE Rules. The GIR was released by the Inclusive Framework on BEPS in July 2023. This version incorporates clarifications on how to complete the GIR and reflects the...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015629222

Making Dispute Resolution More Effective – Simplified Peer Review, Benin (Stage 1) : Inclusive Framework on BEPS: Action 14

2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015629224

Making Dispute Resolution More Effective – Simplified Peer Review, Dominica (Stage 1) : Inclusive Framework on BEPS: Action 14

2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015629227

Country-by-Country Reporting – Compilation of 2025 Peer Review Reports : Inclusive Framework on BEPS: Action 13

2025

Under the Action 13 Minimum Standard, jurisdictions have committed to foster tax transparency by requesting the largest multinational enterprise groups (MNE Groups) to provide the global allocation of their income, taxes and other indicators of the location of economic activity. This...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015629269