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ZEuS Zeitschrift für Europarechtliche Studien

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ZEuS Zeitschrift für Europarechtliche Studien

Alle Ausgaben: ZEuS Zeitschrift für Europarechtliche Studien

ZEuS Jahrgang 25 (2022) Heft 3 ISSN Online: 2942-3589

Treffer in den folgenden Teilen:

Shaun Fu Tax Challenges of a Digitalizing Europe – A Comparative Analysis of the Multilateral Two-Pillar Solution with the European Commission’s Proposals S. 651-686

„… Rules and Taxing RightsI. 669Pillar Two – A Novel Global Minimum Corporate Tax RateII. 670Commentary on …” „… Two – A Novel Global Minimum Corporate Tax RateBy contrast, Pillar Two aims to place “a floor on tax …” „… watered-down proposal, provides less of a remedythan that of the DST against the tax challenges posed by new …”

doi.org/10.5771/1435-439X-2022-3

Rolf Eicke - Repatriierungsstrategien für U.S.-Investoren in Deutschland

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Rolf Eicke

Repatriierungsstrategien für U.S.-Investoren in Deutschland

Reihe: Steuerwissenschaftliche Schriften

Band 14 2009

Treffer in den folgenden Teilen:

Literaturverzeichnis S. 387-461

„… U.S. Investment AbroadBecome More Sensitive to Tax Rates ?, http://papers.nber.org/papers/w6383 …” „… J./McIntyre, Michael J. International Tax Primer, 2. Auflage, The Hague/London/New York 2002Arnold …” „… , Amos: New Developments in Taxation of Venture Capital and PrivateEquity Funds in Germany, Tax Notes …”

Dänemark S. 234-237

„… , 440, 442; Wittendorff,Possible Corporate Tax Rate Cuts and Anti-Avoidance Measures, Tax …” „… , in:IBFD, Europe – Corporate Taxation, 2007, Ch. 9.3.; Bjornholm/Becker-Christensen, The New Danish Tax …” „… . 183.1018 Mundaca/O'Connor/Schieterman, New protocol to US-Denmark treaty explained,International Tax Review …”

Gesetzliche Anreize zur Repatriierung S. 110-114

„… , Qualified Foreign Corporations: TaxingForeign Corporation Dividends At Net Capital Gains Rates, Tax …” „… . Taxation of International Operations, 24.3.2004,9498-F; Sheppard, Reduced Tax Rates on Foreign Dividends …” „… ,29.12.2004, 9498-G-9498-H.15; Sheppard/Harty, Reduced Tax Rates on ForeignDividends Under JGTRRA: Ambiguities …”

Konzepte S. 32-56

„… . High-Tech Companies' TaxRates Falling, Tax Notes International 2006, Vol. 43, 1033; Sullivan, Drug FirmsMove …” „… . 22-25. 65 Spengel, Common corporate consolidated tax base – don't forget the tax rates!, ECTax Review …” „… tax base– don't forget the tax rates!, EC Tax Review 2007, Vol. 16, 118, 120.70 Vgl …”

Vorstellung des BASIC-Modells für die internationalen Steuerplanung S. 59-65

„… Câmara/Santiago,Thoughts on Portugal's New Disclosure Rules, Tax Notes International 2007, Vol.48, 757-759.172 Über die …” „… Steuerpflichtige seine gegenwärtige und seine historische Konzernsteuerquote (Effective Tax Rate oder ETR) mit der …” „… Rates Lower, U.S. Rates Still High, KPMGReports, Tax Notes International 2006, Vol. 44, 511, 512. 176 …”

Charakteristika des U.S.-Musterabkommens S. 339-341

„… , Internationale Wirtschaftsbriefe 2003, Fach 8, Gruppe 2,1245-1254; Peter, New Earnings Stripping Provision, Tax …” „… , o.V., New U.S. Model Income Tax Convention, Journal of Taxation 2006, Vol. 105, 324; o.V., New US …” „… : Debatin/Wassermeyer,Doppelbesteuerung, 1997, Rn. 1; Debatin/Endres, The new US/German DoubleTax Treaty, 1990, Art. 28, Rn. 2; Wolff, Art …”

Vereinigtes Königreich S. 229-232

„… , The New German Unilateral Switch-Over and Subject-to-Tax Rule, European Taxation 2007, 480-483 …” „… , Limitation on Benefits: Changing Forms in the New US-UK Tax Treaty,European Taxation 2003, 97-99.990 Goulder …” „… , Ireland's Low Tax Rates Inspire U.K. Pols, Tax Notes International 2007,Vol. 47, 795, 796. 991 Greenbank …”

Spanien S. 232-234

„… , 482-486; Dean,New Capital Gains Tax Exemption, Tax Planning International Review 2002, Vol.29, May …” „… , 440, 442; Wittendorff,Possible Corporate Tax Rate Cuts and Anti-Avoidance Measures, Tax …” „… Exemption: International Context and Comparisons, Tax Planning International Review 2006, Vol. 33, October …”

EU-Ansatz S. 147-174

„… Tabelle in Spengel, Common corporate consolidated tax base – don't forget thetax rates!, EC Tax Review …” „… Taxes, Intertax 2007, Vol. 35, 70-74.572 Vertiefend, Weber, In Search of a (New) Equilibrium Between Tax …” „… International 2005, Vol. 40, 122.626 Kessler/Eicke, Closer to Haven? New German Tax Planning Opportunities …”

Gestaltungsmittel der Steuerplanung mit Holdinggesellschaften S. 81-87

„… .281 277 Kessler/Eicke, Closer to Haven? New German Tax Planning Opportunities, TaxNotes International …” „… . II. Holdinggesellschaften: Charakteristika und Konzepte 87i. Tax Rate ShoppingEin weiteres …” „… Gestaltungsmittel ist das Tax Rate Shopping. Um die weltweite Konzernsteuerquote zu reduzieren, werden Einkünfte …”

U.S.-amerikanische Thin Cap-Regeln S. 338-339

„… ; Peter, New Earnings Stripping Provision, Tax Planning InternationalReview 2005, June, 31-32; Flick …” „… % des einschlägigen Leitzinses1466 Sweitzer, Analyzing Subpart F in Light of Check-the-Box, Akron Tax …” „… , TaxNotes International 2005, Vol. 39, 255-269.1468 Siehe Kapitel 10(VI.) und (VII.).1469 Siehe auch die …”

Anti-Missbrauchsregelungen S. 191-194

„… -790 Kessler/Eicke, Closer to Haven? New German Tax Planning Opportunities, TaxNotes International 2006 …” „… überschreiten. J. Körperschaftsteuersätze, Gesellschaft- bzw. Stempelsteuer Durch das sog. Tax Rate Shopping 809 …” „… , umbestimmte missliebige Tax Havens und/oder Planungsstrukturen zu kategorisieren und steuerlich zu …”

Anti-Missbrauchsregeln S. 292-327

„… provision, ECTax Review 2008, 12-23.1311 Als Überblick, Kessler/Eicke, Closer to Haven? New German Tax …” „… Haven? New German Tax Planning Opportunities, Tax Notes International 2006, Vol. 42, 501-521.1313 BFH v …” „… . 27. August 1997, BStBl II 1998, S. 163. Vgl. Kessler/Eicke, Closer toHaven? New German Tax Planning …”

doi.org/10.5771/9783845216577

Juliane Abel - Steuerliche Gewinnverteilung bei Personengesellschaften

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Juliane Abel

Steuerliche Gewinnverteilung bei Personengesellschaften

Reihe: Steuerwissenschaftliche Schriften

Band 82 2022

Treffer in den folgenden Teilen:

Literaturverzeichnis S. 407-421

„… : overview of tax legislation and rates).Huber, Ulrich, Vermögensanteil, Kapitalanteil und …” „… , Autumn Budget 2017: overview of tax legislation and rates, November 2017, abrufbar unter …” „… : https://www.gov.uk/government/publications/autumn-budget-2017-overview-of-tax-legislation-and-rates-ootlar/autumn-budget-2017 …”

1. Kapitel: Gesellschafts- und steuerrechtliche Grundlagen in den Vergleichsländern S. 27-42

„… partnership.54II.43 Kroschel, Federal Income Tax, 2000, S. 11; Mittermaier, Besteuerung von …” „… Personengesellschaften, 1999, S. 33.44 Kroschel, Federal Income Tax, 2000, S. 12.45 Merkt, US-amerikanisches …” „… Wegen/Spahlinger/Barth, Gesellschaftsrecht des Auslands, 2. EL 2018, USA-New York, Rn. 174.54 …”

doi.org/10.5771/9783748936190

Ralf Thomas Baus, Raoul Blindenbacher, Ulrich Karpen, Ralf Thomas Baus, Raoul Blindenbacher, Ulrich Karpen - Competition versus Cooperation | Wettbewerb versus Kooperation

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Ralf Thomas Baus (Hrsg.), Raoul Blindenbacher (Hrsg.), Ulrich Karpen (Hrsg.), Ralf Thomas Baus (Hrsg.), Raoul Blindenbacher (Hrsg.), Ulrich Karpen (Hrsg.)

Competition versus Cooperation | Wettbewerb versus Kooperation

2007

Treffer in den folgenden Teilen:

John Kincaid City Autonomy in the American Federal System S. 233-244

„… example, New York City and Philadelphia. Some states allow all cities or major cities to levy a sales tax …” „… dominant fiscal pattern changed dramatically during the New Deal era that followed the 1932 election of …” „… governments, 20 states have townships. In New England, New Jersey, Pennsylvania and, to some extent, in …”

Lars Peter Feld, Thushyanthan Baskaran The Swiss System of Fiscal Federalism: Lessons for the German Reform Discussion S. 298-320

„… upon the kind of taxes and on the tax schedule, but not on rates. Ratesetting falls under the control …” „… interest rates in the future can be expected to lead to more heavily rising interest-to-tax revenue ratios …” „… taxes which have been allocated exclusively to the states are harmonized, resulting in tax rates and …”

Joaquim Solé Vilanova Fiscal Equalisation in Spain: Facts and Issues S. 321-340

„… power to change the tax rates and the tax bases of all those taxes (although the level of tax power …” „… tax power to increase or reduce the tax rates of some ceded taxes. In recent years, some states have …” „… made extensive use of their power to reduce the rates or to establish exemptions on the inheritance tax …”

Anwar Shah Financing Cities: Lessons from the U.S. and OECD Experiences S. 341-347

„… regarding taxation powers and loss of control over local tax bases and rates, since cities have only limited …” „… little co-ordination, and imposing an ever-higher tax burden on local residents. What are the current …” „… access to dynamic tax bases. Existing tax bases (especially residential and commercial property taxes …”

Galina Kurlyandskaya Intergovernmental Reform in Russia 2000-2006 S. 283-297

„… the rates (within federal limits) of several regional and local taxes that could cover less than 10 …” „… came from corporate income tax (whose rate the regional government can adjust) while another 10 per …” „… Russian regions have wide disparities in terms of their tax base and fiscal strength. Great disparities in …”

Ulrich Karpen German Federalism in Need of Constitutional Amendments S. 55-62

„… or tax discount. They require the right to set the tax rate on their share of income-tax. Obviously …” „… Federal Republic), in designing the new federation in 1947/48 primarily wanted decentralisation. Ethnic …” „… areas have been reduced significantly and a new mechanism introduced: Länder, which disagree with the …”

Henner Jörg Boehl The 2006 Federalism Reform in Germany S. 72-80

„… taxation-autonomy, the Länder may decide the rate of acquisition of land tax in their respective territory (Art. 105 …” „… Art. 72 para. 3, sentence 3 BL). The Länder may deviate from new federal legislation. To prevent a …” „… so-called “ping-pong effect”, in those Länder, where deviating Land law exists, new federal law concerning …”

Ulrich Karpen Metropolitan Regions in German Federalism S. 245-262

„… werden neue Gremien, Räte, 246 Ulrich Karpen Beiräte usw. gebildet. Die Länderneugliederung ist oft das …” „… losers under this new structure. Some of their responsibilities, now subject to the new centralism, have …” „… all taxes are raised at the federal level. Funds are distributed to federal and state budgets in an …”

Christina Murray Local Government in the South African Constitution S. 211-225

„… example, they may not raise income tax, value-added tax, general sales tax, rates on property or customs …” „… constitutionally-entrenched sphere of local government could reduce the potential power of the new provinces.1 Moreover …” „… negotiators. The question was when, and by whom, a new Constitution should be drafted: by the self-appointed …”

doi.org/10.5771/9783845204796

Johannes Vatter - Öffentliche Finanzen und subjektive Lebenszufriedenheit

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Johannes Vatter

Öffentliche Finanzen und subjektive Lebenszufriedenheit

Reihe: Freiburger Schriften zur Finanzwissenschaft und Wirtschaftspolitik

Band 1 2017

Treffer in den folgenden Teilen:

Literaturverzeichnis S. 375-397

„… taxation: An example with a u-shaped pattern of optimal marginal tax rates. American Economic Review, 88 (1 …” „… to derive optimal income tax rates. Review of Economic Studies, 68 (1), S. 205–229. Saez, E. (2002 …” „… elasticity of taxable income with respect to marginal tax rates: A critical review. Journal of Economic …”

Staatsumfang und indirekte Besteuerung S. 239-290

„… have to find something new to tax. Most things we do for pleasure now are taxed except [...]“ Monty …” „… öffentlichen Gütern genau dann erreicht, wenn die marginale Zahlungsbereitschaft der Haushalte (marginal rate …” „… Finanzierung (marginal cost of public funds, nachfolgend MCF) und der marginalen Rate der Transformation …”

doi.org/10.5771/9783845283371

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