„… Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting« (MLI). Der Text des …” „… destination-based corporate tax? Julia Sinnig Einleitung Digitalisierte Geschäftsmodelle stellen die nationale und …” „… erörtert. Das bekannteste dieser Modelle ist die sog. »destination-based cash-flow tax« (nachfolgend »DBCFT …”

„… Datenschutz in der Steuerverwaltung – Probleme einer destination-based corporate tax? 375 Julia Sinnig …” „… 978-3-7489-0749-7 (ePDF) ISBN 978-3-7190-4412-1 (Helbing Lichtenhahn Verlag, Basel) Zitiervorschlag: Autor/in, in …”

„… literature prescribes user charges and a very limited tax base for local governments (Bird/Slack 2013).1 …” „… , and/or the tax base is smaller. Needs and/or costs may be greater than the average because of geographic …” „… fiscal capacity allow those municipalities with small tax bases and greater costs and needs to be able to …”

„… tax base. Tax-raising capacity is either expressed in per capita terms (tax revenue per head) or as a …” „… is by the representative tax system (RTS). A few main taxes and their tax base are usually sufficient …” „… resources of a jurisdiction. In other words, the greater the economic activity and tax base within its …”

„… jurisdiction. Thus, the tax policy element involving jurisdictional controls over rates or bases at the margin …” „… debt, or the other indicators of their debtservicing capacity (such as past revenue or the tax base …” „… implementation is by the Länder, both for the revenue and spending sides. The decentralized tax administration …”

„… potential (not the assessed) tax base the average national tax rate. In Canada, where the equalization …” „… same quantity/quality mix of services and pay the same amount of taxes. ∑ ,,,.. , = k for each local …” „… applied to the taxes and/or levies asked to finance the service. Quite obviously, the standards on taxes …”

„… . At the same time, while mobile tax sources (income, wealth) should be centralized in order to prevent …” „… a tax race to the bottom, immobile tax sources (property, natural resources) are safer candidates …” „… possible level. I. Federal Comity (Bundestreue) The creation of a federal state is typically based on a …”

„… a Common Consolidated Corporate Tax base (‘CCCTB‘), Highlights & In­sights on European Taxation 2011 …” „… https://ec.europa.eu/taxation_customs/sites/taxation/files/resources/documents/taxation/company_tax/common_tax_base/unice_comments_tax_principles_paper1.pdf (zuletzt abgerufen am 1.9.2021).Andersson, Krister, An optional and competitive CCCTB – a …” „… / Spengel, Christoph (Hrsg.), A common consolidated corporate tax base for Europe – eine einheitliche …”

„… Common (Consolidated) Corporate Tax BaseCTA Contractual Trust Arrangement(s)DAV Deutsche …” „… Jahresabschlussgesetz)Art. ArtikelATAD Anti Tax Avoidance DirectiveBaFin Bundesanstalt für FinanzdienstleistungsaufsichtBAG …” „… trattamento di fine rapportoTNI Tax Notes International (Zeitschrift)TrL Tryggandelagen (schwedisches Gesetz …”

„… Steuerrecht, 2. Aufl. 2020, Kap. 18 Rn. 3-8; Aujean, in Lang et al., Com­mon Consolidated Corporate Tax Base …” „… 2011, 547, 549; Aujean, in Lang et al., Common Consolidated Corporate Tax Base, 2008, S. 13, 32-34 …” „… , 2015, S. 373 f.; Spen­gel/Zöllkau, Common Corporate Tax Base, 2012, S. 5; Röder, WTJ 2012, 126, 126 …”

„… Strampelli/Passador, in Grandinetti, Corporate Tax Base, 2016, S. 3, 3 f. m.w.N.; zur Notwendigkeit der …” „… Ge­winnermittlung nach dem Richtlinienvorschlag, 2015, S. 118; Spengel/Zöllkau, Common Corporate Tax Base, 2012, S …” „… Strampelli/Passador, in Grandinetti, Corporate Tax Base, 2016, S. 3, 6 f.C. Untersuchung der (steuer-)bilanziellen …”

„… empirischen Überblick siehe unter anderem Spengel/Zöllkau, Common Corporate Tax Base, 2012, S. 53 f.6 Evers et …”

„… Diffe­c)aa)82 In Anlehnung an Rolfs, EuZA 2018, 283, 303.83 Spengel/Zöllkau, Common Corporate Tax Base, 2012 …” „… ferner schon Weerepas, EC Tax Review 2000, 172, 173 f.33 Richtlinie 98/49/EG des Rates vom 29. Juli 1998 …” „… Faktoren beeinflusst wird und sich 2.160 Mössner, in International Fiscal Association, International tax …”

„… bases.In relation to the Commission’s goal of combatting aggressive tax planning,114 itwould seem that this …” „… protected the Member States’ tax bases.Therefore, despite the failure of the Commission’s proposals, the …” „… of Member States’ tax bases, and fighting “aggressivetax planning”.43Regarding the Commission’s …”

„… the distortion.The Commission proposal is based on two legal bases, namely the CommonCommercial Policy …” „… undertaking may use the benefitsderived from such tax exemptions or special or exclusive rights in the third …”

„… evaluated, which could include in-vestment practices of private investors, comparable tax treatments …” „… foreign investor has received a preferentialtax treatment during the last year waiving taxes otherwise due …” „… screening mechanisms. Based upon this information, theEuropean Commission shall regularly publish a …”

„… Steueraufkommens18 unterscheiden sich die Ansätze jedoch. Im Lichte dieser Kriterien erweist sich die S-Base-Tax19 …” „… als besonders vorteilhaft. Bei der S-Base-Tax erfolgt auf Unternehmensebene keine Besteuerung …” „… vorliegenden Vorschlag wird erstmals eine nachgelagerte S-Base-Tax (»nachgelagerte Gesellschafterbesteuerung …”

„… Verfahren der Common Consolidated Tax Base (CCTB). Es werden auch alternative Konsolidierungsverfahren in …” „… Harmonized Tax Base (HTB), vgl. Oestreicher (2002), S. 347 ff. 46 Vgl. Europäische Kommission (2001b), S …” „… Vernachlässigung der Kassenhaltung bei Vergleich zwischen S-Base-Tax und R+F-Base-Tax. 75 Schwinger (1992), S …”