„… ; Traversa/Flamini, The Impact of BEPS on the Fight Against Harmful Tax Practices: Risks…and Op‐ portunities for the …” „… Perspective, WU International Tax Re‐ search Paper Series N° 2015 – 12; Valta, Patentboxen und IP-Boxen – eine …” „… ver‐ botene Beihilfe?, StuW 2015, S. 257 ff.; Arginelli, Innovation through R&D Tax In‐ centives: Some …”

„… Working Papers N° 9: Taxation and Innovation, Paris 2011, S. 3; European Commission, A Study on R&D Tax …” „… Incentives (Final Report), Luxembourg 2014, S. 17; Danon in: IFA Cahiers 2015 – Volume 100A: Tax incentives …” „… Entwicklung (FuE) in Deutschland, Berlin/Heidelberg 2009, S. 3 f. 28 European Commission, A Study on R&D Tax …”

„… (EBIT) after deduction of tax and cost of capital, cf. Künzel, Die Marke und ihr Wert, p. 131. 522 …” „… general consensus with respect to the selection and weighting of salient input data.489 As a consequence …” „… calculated by means of Brand Performance System amounts to ➾ 958 million excluding value added tax – a figure …”

„… the outside environment are influenced by governmental (tax-) regulations, deviating price forecasts …” „… model for the deduction of the internal capabilities. The application of this model is favourable as it …” „… developments provide the input basis. The required goals and objectives for a commercial exploitation of …”

„… . 1.10.1997, KOM(97) 495 endg., S. 2.103 Siehe hierzu auch Pinto, Tax Competition, S. 157 ff.; Schönfeld …” „… schließlich ihren Bericht Harmful Tax Com­petition – An Emerging Global Issue vor. Der Bericht fokussierte …” „… Wirtschaftsgüter.111 Als Kernelemente schädlichen Steuerwettbewerbs identifizierte er Steueroasen (tax havens) und …”

„… Tax Review 2020, 58 (passim)). Jedenfalls aber ist die Bestimmung in der Rechtspraxis bislang …” „… : Wattel/Marres/Ver­meulen, European Tax Law I, 7. Aufl., S. 37. Letzteres gilt auch für die Kompetenzergänzungsklausel nach …” „… : Wat­tel/Marres/Vermeulen, European Tax Law I, 7. Aufl., S. 37; F. Engler, Steuerver­fassungsrecht, S. 45 f.2968 Grundlegend …”

„… Edinburgh Review 1833, 143 (162): „No tax is a just tax unless it leave individuals in the same relative …”

„… . To avoid any cumulative effects,363 input tax deductions according to the credit-invoice method364 …” „… Melz and Eleonor Kristoffersson eds, 2009) pp 205–206; input tax deduction ensures production …” „… Dienstleistungsverkehr, (56)(15) Umsatzsteuer- Rundschau (2007) 565 (570): the denied input tax deduction in the origin …”

„… of the producers are taxed. By further allowing input tax deductions for the tax collectors, the …” „… deduction of investment expenditures is comparable to full input tax deduction under EU VAT. In either case …” „… consumption.253 In principle, consumption-based VATs are categorized by immediate deduction of all input tax …”

„… general statement is the adjustment of initial input tax deduction which introduces a “duration criterion …” „… the private use of business assets for which input tax deduction was granted. Thus, input VAT …” „… are allowed to deduct their input VAT. A broad-based character of EU VAT as a tax on final consumption …”

„… changes in the business use of durables, initial input tax deductions need to be corrected at business …” „… University Erlangen-Nuremberg at the Chair of Tax Law and Public Law. Case law and scholarly literature are …” „… accompanied and supported me at the Chair of Tax Law and Public Law. Through them working in science and …”

„… the tax is designed as an all-stage one with a mechanism to relieve businesses from input tax. The …” „… Digital Challenges to the Concept of EU VAT as a General Consumption Tax The first two chapters …” „… See e.g. OECD (2015a), BEPS Action 1 – Final Report (n 2), which is even called “tax challenges of the …”

„… ) International VAT Monitor (2015) 241–243. Kristoffersson, Eleonor, Full deduction of input VAT where goods are …” „… ?, (42)(2) The Journal of Legal Studies (2013) 249–274. Adam, Stuart; et al (eds), Dimensions of Tax Design …” „… Dimensions of Tax Design: The Mirrlees Review (Stuart Adam et al eds, 2010)). Adams, Thomas, Fundamental …”