Search Results - subject_exact:"Quellensteuer"

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://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015670238

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://www.econbiz.de, 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

Effects of withholding value-added tax in Uganda

Vuoristo, Karri - 2025

The paper examines the effects of a value-added tax (VAT) withholding regime implemented in Uganda using administrative data from the Uganda Revenue Authority. By using modern two-way fixed effects models, the research estimates the dynamic effects and finds that firms increase their reported...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015460389

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

Elliffe, Craig; Andrew, Matthew - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015611810

Shaping Services Trade : The Heterogeneous Effects of Withholding Taxes

Liu, Li - 2025

This paper investigates the effects of withholding taxes on cross-border trade in services, using a newly compiled dataset covering the universe of bilateral service imports and withholding tax rates from 2005 to 2021. Employing a theoretical framework that highlights the role of withholding...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015612929

The siren song of deferral through the income tax withholding forms

Veliotis, Stanley - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015603954

Assessing the impact of an intervention to withhold value-added tax in Zambia

Adu-Ababio, Kwabena; Koivisto, Aliisa; Kumwenda, Andreya; … - 2023

Improving tax collection is essential if developing economies are to avoid over-reliance on external donor funds and loans. Revenue authorities in the Global South have recently adopted new policy tools to improve domestic revenue mobilization through taxes. One such new policy is a withholding...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013548991

Disentangling business- and tax-motivated bilateral royalty flows

Lejour, Arjan; Riet, Maarten van't - 2023

Shifting intellectual property (IP) rights across jurisdictions is a well-known strategy of multinationals to reduce corporate income taxation. We investigate the extent to which the flows of remunerations for the use of IP rights are affected by differences in corporate income and withholding...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014383918

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Disentangling business- and tax-motivated bilateral royalty flows

Lejour, Arjan; Riet, Maarten van't - 2023

Book / Working Paper

Disentangling business- and tax-motivated bilateral royalty flows

Lejour, Arjan; Riet, Maarten van't - 2023

Book / Working Paper

Royalty taxation under tax competition and profit shifting

Juranek, Steffen; Schindler, David; Schneider, A. - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014443419

Cross-border technology licensing with R&D opportunity and government intervention

Ishikawa, Jota; Okubo, Toshihiro - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015431545

The effects of introducing withholding on tax compliance : evidence from Pennsylvania's local earned income tax

Bagchi, Sutirtha - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015456153

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The Effects of Introducing Withholding on Tax Compliance : Evidence from Pennsylvania's Local Earned Income Tax

Bagchi, Sutirtha - 2022

Book / Working Paper

The Effects of Introducing Withholding on Tax Compliance : Evidence from Pennsylvania's Local Earned Income Tax

Bagchi, Sutirtha - 2022

Book / Working Paper

Withholding tax in the medium term : preparing for EU faster and beyond

Lipton, Len A.; Bolner, David - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015643243

Who bears the tax burden? : the withholding tax policy and persistent informality in artisanal small-scale mining in Ghana

Kwao, Benjamin - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015509112

Withholding Taxes in Developing Countries : Relief Method and Tax Sparing in Tax Treaties with OECD Members

Shehaj, Pranvera - 2022

This study investigates the impact of residence country’s double tax relief method and of tax sparing agreements, on the difference between developing countries’ withholding taxes under domestic law, and negotiated withholding taxes in tax treaties with OECD member states. Using a dyadic...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014079025

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

Göb, Wolfgang - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015547479

Firms as tax collectors

Garriga, Pablo; Tortarolo, Dario - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015075462

Filling the fiscal basket : quantifying tax revenues from customer loyalty programmes

Croucamp, Ilanri; Craigen, Jade; Pidduck, Teresa Calvert; … - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015175456

Retarding Short-Term Capital Inflows Through withholding Tax

Zee, Howell H. - 2000

This paper proposes a price-based measure to mitigate the destabilizing impact of the volatility of global capital movements on the domestic economy of a country pursuing sound economic policies. The measure is a withholding tax on all private capital inflows, with a credit and refund provision...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014399912

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Retarding short-term capital inflows through withholding tax

Zee, Howell H. - 2000

Book / Working Paper

Retarding Short-Term Capital Inflows Through Withholding Tax

Zee, Howell H. - 2021

Book / Working Paper

The role of conduit countries and tax havens in corporate tax avoidance

Lejour, Arjan - 2021

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012513178

Does withholding tax on interest limit international profit-shifting by FDI?

Białek-Jaworska, Anna; Klapkiv, Lyubov - 2021

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012604285

Withholding tax rates on dividends : symmetries versus asymmetries or single- versus multi-rated double tax treaties

Petkova, Kunka - 2021

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012617372

Taxing digital economy through online marketplace in Indonesia

Tambunan, Maria R. U. D.; Rosdiana, Haula; Irianto, Edi … - 2020

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012215129

Withholding tax rates on dividends : symmetries vs. asymmetries in double tax treaties

Petkova, Kunka - 2020 - This version, 14 February 2020

Out of all double tax treaties (DTTs) in force in 2012, around 41% are symmetric and 59% are asymmetric, i.e., they prescribe different dividend withholding tax rates (WTRs) depending on the foreign investor's ownership fraction. The paper investigates the reasons for this phenomenon, namely why...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012216199

'Passthrough Payments' Under FATCA : U.S. Withholding Tax on Non-U.S. Source Income

Rule, Caroline - 2020

After 2015, it may be virtually impossible for foreign financial institutions (FFls) to avoid the reach of the Foreign Account Tax Compliance Act (FATCA),1 even if they have no United States presence nor any direct U.S. investments. This is because, beginning sometime after January 2015, FFls...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012837456

Withholding taxes, compliance cost, and foreign portfolio investment

Jacob, Martin; Todtenhaupt, Maximilian - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014290326

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Withholding Taxes, Compliance Cost and Foreign Portfolio Investment

Jacob, Martin - 2020

Book / Working Paper

Withholding Tax on Dividend Payments to Gibraltar

Lazarov, Ivan - 2020

The paper analyzes the opinion of AG Hogan in the case GVC Services (C-458/18). The author argues that the Parent-Subsidiary Directive should be applicable to a parent company, incorporated in Gibraltar even if, as the case may be, this applicability derives from a teleological interpretation of...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012840265

OS ECJ-TF 2/2016 on the Decision of the Court of Justice of the European Union of 13 July 2016 in Brisal and KBC Finance Ireland (Case C-18/15), on the Admissibility of Gross Withholding Tax of Interest

Pinto Nogueira, João Félix - 2020

This article examines the decision of the CJEU in Brisal and KBC Finance Ireland (Case C-18/15) of 13 July 2016. Following a Portuguese reference for a preliminary ruling, the Court's decision provides further clarification on the permissibility of withholding taxation within the European Union....

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012829045

Final report on Cum/Ex, Cum/Cum and withholding tax reclaim schemes

2020

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012385280

Asset managers and withholding tax : problems, options and best practices for asset managers on withholding tax processing

König, Thomas; Schneider, Daniel; Artmeier, Manfred - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014448982

Withholding tax relief and recovery : the key to enhancing operational alpha?

Yule, Jason; Bricker, Julia - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014449021

Challenges in Applying Saudi Arabian Tax Treaties : Digitalization, Withholding Tax, and Permanent Establishment of Non-Residents

Altawyan, Ahmed - 2023

As part of Vision 2030, the Kingdom of Saudi Arabia (KSA) has begun implementing broad economic and legal reforms to improve its tax environment and create an amicable setting for international investors. However, there are challenges to this endeavour such as digitalization in income taxation...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014358896

Automatic Information Exchange Versus the Withholding Tax Regime Globalization and Increasing Sovereignty Conflicts in International Taxation

Cavelti, Luzius U. - 2023

Traditionally, international tax law has predominantly concerned itself with the avoidance of double taxation. However, the increasing influence of globalization and digitalization on domestic tax systems has made improved international cooperation inevitable. At the crux of the matter is a...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014263371

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Automatic Information Exchange versus the Withholding Tax Regime Globalization and Increasing Sovereignty Conflicts in International Taxation

Cavelti, Luzius U. - 2017

Book / Working Paper

Taxation and Non-Discrimination, a Reconsideration of Withholding Taxes in the OECD

Vanistendael, Frans - 2023

This article deals with the different concepts of non-discrimination on the basis of nationality in the OECD Model and indirect or covert discrimination in the European Treaties, as interpreted by the European Court of Justice. It discusses the different tax results of both concepts for the...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014263800

Cross-Border Investment Withholding Tax : A Practical Guide for Investors and Intermediaries

McGill, Ross - 2023 - 2nd ed. 2023.

1. Introduction -- 2. Principles -- 3. Context -- 4. Variability -- 5. The Pace of Change -- 6. Tax Relief at Source -- 7. Quick Refunds -- 8. Standard Refunds -- 9. Reporting -- 10. Governance & Enforcement -- 11. United States of America -- 12. 871(m), 1446(a) and 1446(f) Withholding -- 13. EU...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014294771

Tax treaties worldwide : estimating elasticities and revenue foregone

Janský, Petr; Láznička, Jan - 2019

Much of the foreign direct investment worldwide is affected by one of more than 3000 bilateral tax treaties. There is an agreement that dividend and interest payments respond to these tax treaties' provisions, but evidence is scarce as to the magnitude of this response. We aim to fill in this...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012133588

Dynamic capital tax competition under the source principle

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

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013334913

Withholding matters : the impact of Act 32 on compliance with the earned income tax

Bagchi, Sutirtha - 2022

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013470949

Withholding self-employed and business incomes : an application to Italian firms

Marino, Maria Rosaria; Pollastri, Corrado; Zanardi, Alberto - 2022

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013396236

The role of withholding in the self-enforcement of a value-added tax : evidence from Pakistan

Waseem, Mazhar - 2022

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013184831

Das schweizerische Steuersystem : eine praxisorientierte Einführung mit zahlreichen Beispielen

Arnold, Reto; Federspiel Alig, Katya; Bregy, Nicole - 2022 - 12., überarbeitete Auflage

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014021975

Rational illiquidity and consumption : theory and evidence from income tax withholding and refunds

Gelman, Michael; Kariv, Shachar; Shapiro, Matthew D.; … - 2022

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014229217

Policy Options Regarding Tax Challenges of the Digitalized Economy : Making a Case for Withholding Taxes

Báez Moreno, Andrés; Brauner, Yariv - 2018

The objective of this contribution is to provide the OECD with a view to designing the final 2020 Report, the EU Institutions projecting an eventual legislative action and whatever States considering or (re)considering unilateral measures in the field of taxation of the digitalized economy with...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012920865

Estimating the revenue costs of tax treaties in developing countries

Jansky, Petr - 2018

Tax treaties between countries influence how much tax revenues governments receive from multinational enterprises. These treaties often reduce the withholding tax rates on outgoing dividend and interest payments. We provide illustrative estimates of costs for these two taxes for 14 developing...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011896280

Behavioral effects of withholding taxes on labor supply

Becker, Johannes; Fooken, Jonas; Steinhoff, Melanie - 2018

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011884368

Income tax evasion prior to withholding

Holcombe, Randall G.; Gmeiner, Robert - 2021

World War II brought with it a substantial increase in federal income tax rates, and introduced income tax withholding for wage income. Rates increased prior to withholding, so an examination of tax payments paid prior to and subsequent to withholding can offer some insight into the degree to...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012428418

Behavioral effects of tax withholding on tax compliance : implications for information initiatives

Vossler, Christian Allen; McKee, Michael J.; Bruner, David - 2021

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012599916

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Behavioral effects of tax withholding on tax compliance : implications for information initiatives

Vossler, Christian Allen; McKee, Michael J. - 2015

Book / Working Paper

Withholding Tax Effects on the Investment Decision of Multinational Firms

Riedle, Michael - 2016

Using a large international firm-level panel data set, we investigate the impact of corporate taxation on foreign direct investment. In this paper, we also theoretically and empirically analyse foreign corporate taxation. In particular, we examine non-resident withholding taxes. The impact of...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012995360