From tax competition to coordinated global corporate taxation?: trends, perspectives and negative effects
Gespeichert in:
| Beteiligte Personen: | , , , |
|---|---|
| Format: | Buch |
| Sprache: | Englisch Deutsch |
| Veröffentlicht: |
Munich, Germany
Foundation for Family Businesses
[2023]
|
| Schlagwörter: | |
| Links: | https://d-nb.info/1293401854/04 http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=034573416&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| Umfang: | VI, 80 Seiten Diagramme 30 cm |
| ISBN: | 9783948850371 |
Internformat
MARC
| LEADER | 00000nam a2200000 c 4500 | ||
|---|---|---|---|
| 001 | BV049312319 | ||
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| 015 | |a 23,B33 |2 dnb | ||
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| 020 | |a 9783948850371 |c Broschur : EUR 19.90 (DE), EUR 20.50 (AT) |9 978-3-948850-37-1 | ||
| 035 | |a (OCoLC)1393962572 | ||
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| 100 | 1 | |a Bührle, Theresa |e Verfasser |0 (DE-588)1292794011 |4 aut | |
| 240 | 1 | 0 | |a Vom Steuerwettbewerb zur koordinierten globalen Unternehmensbesteuerung? |
| 245 | 1 | 0 | |a From tax competition to coordinated global corporate taxation? |b trends, perspectives and negative effects |c prepared by: ZEW - Leibniz Centre for European Economic Research ; Theresa Bührle, Prof. Dr. Katharina Nicolay, Prof. Dr. Christoph Spengel, Sophia Wickel |
| 264 | 1 | |a Munich, Germany |b Foundation for Family Businesses |c [2023] | |
| 300 | |a VI, 80 Seiten |b Diagramme |c 30 cm | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 653 | |a Tax competition | ||
| 653 | |a Tax transparency | ||
| 653 | |a Tax competition in future | ||
| 700 | 1 | |a Nicolay, Katharina |e Verfasser |0 (DE-588)1084132796 |4 aut | |
| 700 | 1 | |a Spengel, Christoph |d 1964- |e Verfasser |0 (DE-588)113955006 |4 aut | |
| 700 | 1 | |a Wickel, Sophia |e Verfasser |0 (DE-588)1292794186 |4 aut | |
| 710 | 2 | |a ZEW - Leibniz-Zentrum für Europäische Wirtschaftsforschung |0 (DE-588)1176442783 |4 isb | |
| 710 | 2 | |a Stiftung Familienunternehmen |0 (DE-588)10355582-1 |4 isb | |
| 710 | 2 | |a Stiftung Familienunternehmen |0 (DE-588)1067139923 |4 pbl | |
| 856 | 4 | 2 | |m B:DE-101 |q application/pdf |u https://d-nb.info/1293401854/04 |3 Inhaltsverzeichnis |
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| 943 | 1 | |a oai:aleph.bib-bvb.de:BVB01-034573416 | |
Datensatz im Suchindex
| _version_ | 1819289332668694528 |
|---|---|
| adam_text | CONTENTS
SUMMARY
OF
MAIN
RESULTS
.........................................................................................................
V
A.
RECENT
DEVELOPMENTS
IN
TAX
COMPETITION
......................................................................
1
I.
EXPLANATION
OF
THE
TERM
TAX
COMPETITION
.................................................................
1
II.
REVIEW
OF
THE
2018
STUDY
............................................................................................
2
III.
CURRENT
STATE
OF
TAX
COMPETITION
IN
CORPORATE
TAXATION
..............................................4
1.
RECENT
DEVELOPMENTS
AS
REGARDS
THE
TAX
BURDEN
.................................................
4
2.
TAX
INCENTIVES
FOR
RESEARCH
.....................................................................................
6
IV.
IMPACT
OF
RECENT
DEVELOPMENTS
IN
TAX
COMPETITION
ON
GERMAN
FAMILY
BUSINESSES
..................................................................................................
9
V.
SUMMARY
OF
MAIN
POINTS
THUS
FAR
.................................................................................
10
B.
HARMONISATION
AND
TRANSPARENCY
MEASURES
WITHIN
THE
EU
TO
REDUCE
TAX
COMPETITION
..........................................................................................................
13
I.
OVERVIEW
......................................................................................................................
13
II.
EU
ANTI-TAX
AVOIDANCE
DIRECTIVE
(ATAD)
......................................................................
14
1.
BRIEF
PRESENTATION
OF
THE
REGULATORY
PROVISIONS
..................................................
14
2.
CRITICAL
ASSESSMENT
AND
INFLUENCE
ON
TAX
COMPETITION
......................................
18
III.
INCREASING
TAX
TRANSPARENCY
......................................................................................
23
1.
BRIEF
PRESENTATION
OF
THE
REGULATORY
PROVISIONS
.................................................
23
2.
CRITICAL
ASSESSMENT
AND
INFLUENCE
ON
TAX
COMPETITION
......................................
25
IV.
EU
DEBT
EQUITY
BIAS
REDUCTION
ALLOWANCE
(DEBRA)
.................................................
29
1.
BRIEF
PRESENTATION
OF
THE
REGULATORY
PROVISIONS
.................................................29
2.
CRITICAL
ASSESSMENT
AND
INFLUENCE
ON
TAX
COMPETITION
......................................
30
V.
SUMMARY
OF
MAIN
POINTS
THUS
FAR
...............................................................................
32
C.
IMPACT
OF
THE
OECD S
TWO-PILLAR
PROJECT
ON
INTERNATIONAL
TAX
COMPETITION
..........
33
I.
OVERVIEW
.....................................................................................................................
33
II.
BRIEF
PRESENTATION
OF
THE
REGULATORY
PROVISIONS
.......................................................
33
1.
PILLAR
ONE:
REALLOCATION
OF
TAXING
RIGHTS
..............................................................
33
2.
PILLAR
TWO:
GLOBAL
MINIMUM
TAX
..........................................................................
35
III.
CRITICAL
ASSESSMENT
AND
INFLUENCE
ON
TAX
COMPETITION
.............................................
39
1.
PILLAR
ONE:
REALLOCATION
OF
TAXING
RIGHTS
.............................................................
39
2.
PILLAR
TWO:
GLOBAL
MINIMUM
TAX
..........................................................................
42
IV.
IMPACT
OF
THE
TWO-PILLAR
PROJECT
ON
GERMAN
FAMILY
BUSINESSES
................................
46
V.
SUMMARY
OF
MAIN
POINTS
THUS
FAR
...............................................................................
49
D.
TAX
COMPETITION
IN
FUTURE
...............................................................................................
51
I.
INCREASING
MOBILITY
OF
WORK
AND
THE
WORKFORCE
..........................................................
51
II.
CURRENT
STATE
OF
TAX
COMPETITION
IN
INCOME
TAXATION
.................................................
52
1.
DEVELOPMENTS
IN
INCOME
TAXATION
.......................................................................
52
2.
SPECIAL
INCOME
TAX
REGIME
...................................................................................
54
III.
IMPACT
OF
TAX
COMPETITION
ON
GERMAN
FAMILY
BUSINESSES
IN
THE
FUTURE
...................
57
IV.
SUMMARY
OF
MAIN
POINTS
THUS
FAR
...............................................................................58
E.
CONCLUSION
AND
SUMMARY
.................................................................................................
59
APPENDIX
...................................................................................................................................
61
INDEX
OF
TABLES
.........................................................................................................................
67
LIST
OF
FIGURES
............................................................................................................................
69
LIST
OF
ABBREVIATIONS
..............................................................................................................
71
BIBLIOGRAPHY
.............................................................................................................................
73
|
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| author | Bührle, Theresa Nicolay, Katharina Spengel, Christoph 1964- Wickel, Sophia |
| author_GND | (DE-588)1292794011 (DE-588)1084132796 (DE-588)113955006 (DE-588)1292794186 |
| author_facet | Bührle, Theresa Nicolay, Katharina Spengel, Christoph 1964- Wickel, Sophia |
| author_role | aut aut aut aut |
| author_sort | Bührle, Theresa |
| author_variant | t b tb k n kn c s cs s w sw |
| building | Verbundindex |
| bvnumber | BV049312319 |
| ctrlnum | (OCoLC)1393962572 (DE-599)DNB1293401854 |
| format | Book |
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| id | DE-604.BV049312319 |
| illustrated | Not Illustrated |
| indexdate | 2024-12-20T20:06:15Z |
| institution | BVB |
| institution_GND | (DE-588)1176442783 (DE-588)10355582-1 (DE-588)1067139923 |
| isbn | 9783948850371 |
| language | English German |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-034573416 |
| oclc_num | 1393962572 |
| open_access_boolean | |
| owner | DE-12 DE-19 DE-BY-UBM DE-M382 |
| owner_facet | DE-12 DE-19 DE-BY-UBM DE-M382 |
| physical | VI, 80 Seiten Diagramme 30 cm |
| publishDate | 2023 |
| publishDateSearch | 2023 |
| publishDateSort | 2023 |
| publisher | Foundation for Family Businesses |
| record_format | marc |
| spellingShingle | Bührle, Theresa Nicolay, Katharina Spengel, Christoph 1964- Wickel, Sophia From tax competition to coordinated global corporate taxation? trends, perspectives and negative effects |
| title | From tax competition to coordinated global corporate taxation? trends, perspectives and negative effects |
| title_alt | Vom Steuerwettbewerb zur koordinierten globalen Unternehmensbesteuerung? |
| title_auth | From tax competition to coordinated global corporate taxation? trends, perspectives and negative effects |
| title_exact_search | From tax competition to coordinated global corporate taxation? trends, perspectives and negative effects |
| title_full | From tax competition to coordinated global corporate taxation? trends, perspectives and negative effects prepared by: ZEW - Leibniz Centre for European Economic Research ; Theresa Bührle, Prof. Dr. Katharina Nicolay, Prof. Dr. Christoph Spengel, Sophia Wickel |
| title_fullStr | From tax competition to coordinated global corporate taxation? trends, perspectives and negative effects prepared by: ZEW - Leibniz Centre for European Economic Research ; Theresa Bührle, Prof. Dr. Katharina Nicolay, Prof. Dr. Christoph Spengel, Sophia Wickel |
| title_full_unstemmed | From tax competition to coordinated global corporate taxation? trends, perspectives and negative effects prepared by: ZEW - Leibniz Centre for European Economic Research ; Theresa Bührle, Prof. Dr. Katharina Nicolay, Prof. Dr. Christoph Spengel, Sophia Wickel |
| title_short | From tax competition to coordinated global corporate taxation? |
| title_sort | from tax competition to coordinated global corporate taxation trends perspectives and negative effects |
| title_sub | trends, perspectives and negative effects |
| url | https://d-nb.info/1293401854/04 http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=034573416&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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