„… new couples, a new tool to decrease the tax base, was introduced in 2015. This measure is intended to …” „… http://abouthungary.hu/issues/reducing-utility-prices/ (04.10.2019). 47 Until the end of 2015, 21.5 thousand couples could decrease their tax base by a …” „… exemption from personal income tax and 6) 21,000 new crèche places will be established over three years. 7 …”

„… and taxes. There are various systems of remuneration for work in EU countries. There are also …” „… in such conditions? States must determine taxes and contribution obligations. They bear …” „… protection. This makes it necessary to define what work is in the context of taxes and contributions to be …”

„… organised, either in the form of social insurance or national protection (as a rule tax financed and …” „… pension insurance and tax benefits see Sinfield, A., Social protection versus tax benefits, in: Pieters, D …” „… residence based) schemes.6 The notion social derives from a Latin word socius and means relating to society …”

„… . There are a number of non-contributory benefits- financed not by contributions but by taxes- which have …” „… Regulations, based on Article 48 TFEU, is both modest and ambitious. The Regulations have a modest objective …” „… is to overrule, at least partially, the application of these nationalityand territoriality-based …”

„… above are not. The “average” is inherently political as it will be based on the tax bases selected for …” „… : Tax Base Effects and Fiscal Externalities of Local Capital Taxation: Evidence from a Panel of German …” „… timeframe – while at the same time confronting a shrinking population and tax base. Figure 13: Proportion …”

„… disagree 18 18 21 21 Disagree 14 11 24 24 Scottish Parliament to raise its own taxes Agree 73 74 52 51 …” „… English (and a bare majority of the Scots) think the Scottish Parliament should be financed by taxes …” „… Treasury, and not financed by taxes levied by the Scottish Parliament. Periodically the Conservative Party …”

„… Jones, John et. al.: Credit and Exemption under Tax Treaties in Cases of Differing …” „… 180/1999 89-98 (zitiert: Barrachina Juan, Gaceta Fiscal 180/1999, 89,...)Bas Soría, Javier: Las Sociedades …” „… Profesionales, Revista de Contabilidad y Tributación 2007 1-25(zitiert: Bas Sorá, Revista de Contabilidad y …”

„… Bemessungsrundlage für Einzelabschlüsse von Unternehmen aller Art hinzuwirken (harmonised tax base).1258 Denn mit …” „… harmonised tax base hatden Vorteil, Verwaltungskosten zu senken, internationale wirtschaftliche …” „… existieren neben einer harmonised tax base drei weitere Alternativvorschläge; vgl. EuropäischeKommission …”

„… . Fernández-Fernández/Sieiro Constenla, Impuestos 11/2002, 10, 35.flat tax-Konzepte werden in der spanischen Literatur dagegen …” „… rückgewährte Einlagen außerbilanziell zum Marktwert hinzugerechnet; vgl. Gota Losada, La base imponible del IS …” „… aufgehoben, sodass die allgemeinen Regeln zur verdeckten Gewinnausschüttung gelten; vgl. BasSoria, Revista de …”

„… ): Public Consultation Document, Pillar One – Amount A: Draft Model Rules for Tax Base Determinations, OECD …” „… : Shortcomings of the Digital PE Proposal and Recon­sideration of the Base-Erosion Payments Proposal in: Pistone …” „… . Ergänzungslieferung, Stolfuß Medien Verlag, Bonn, 2022.Baéz Moreno, Andrés/Brauner, Yariv: Withholding Taxes in the …”

„… ), Addressing the Tax Challenges of the Digital Economy, Action 1 2015 Final Report, S. 3; Kofler/Mayr/Schlager …” „… signifikanten digitalen Präsenz9 und der sog. Digital Services Tax10) und von Seiten der Organisation für …” „… Economic Co-operation and Development (OECD) im Rahmen des Base Erosion and Profit Shifting …”

„… Brüggen/Hahn, BB 2020, S. 1047 (1049); Kofler/Mayr/Schlager, BB 2017, 1751; OECD(2015) Addressing the Tax …” „… (2015) Addressing the Tax Challenges of the Digi­tal Economy, Action 1 2015 Final Report, S. 98ff.314 …” „… EU-Kommission v. 21.3.2018 COM(2018) 147 final; OECD(2018) Tax Challenges Arising from Digitalisation – Interim …”

„… Englisch, DStJG 32, S. 167; OECD(2005), The Application of Consumption Taxes to the International Trade in …” „… Doctrine in International Tax Law, S. 35 ff. und zum Verhältnis des Nutzenprinzips zur Wertschöpfung von …” „… (2015), Addressing the Tax Challenges of the Digital Economy, Action 1 2015 Final Report, S. 24ff.; OECD …”

„… Domestic Tax Law, Tax Treaties and EC Law in Relation to Conduit and Base Companies, IBFD Vol. 14 Doctoral …” „… and 12, 2012. OECD: Action Plan on Base Erosion and Profit Shifting, 2013. OECD: Model Tax Convention …” „… , David: Limiting Treaty Benefits: Base Erosion, Intermediate Owners, Equivalent Beneficiaries, Tax Notes …”

„… Tax Treaties, 17 (20 ff.); zu den ersten Abkommen: Dorn, VJSchrStuFR 1927, 189 (241 f.); zur Erhöhung …” „… OECD-Musterabkommen ausgerichteten DBA: https://ww w.oecd.org/tax/treaties/tax-treaties-2017 …” „… -update-to-oecd-model-tax-convention-rele ased.htm, letzter Aufruf 1.6.2020. 6 BMF-Schreiben v. 15.1.2020, IV B 2 -S 1301/07/10017-11, Stand …”

„… provisions of their bilateral tax conventions that are based on these Articles.”; zur Zunahme von DBA von …” „… settlement of any disputes.”379 B. 378 Der Diskurs wurde angeregt von Engelen, Interpretation of Tax Treaties …” „… , 2004; Ward, Interpretation of Income Tax Treaties, 2005; van Raad, ET 1996, 3 (4); Mössner, in: FS …”