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The political economy of tax reforms

Gerrit B. Koester

Reihe: Neue Studien zur Politischen Ökonomie

Band 5 2009

Treffer in den folgenden Teilen:

The German tax system – overview S. 19-21

„… 19II Structure and development of the German tax system How can the German tax system be …” „… development of the German tax system. We start with the current tax system and then discuss the development …” „… German tax system – overview Wage and Income Tax39%VAT28%Other 6%Property Taxes4%Tobacco Taxes 3%Mineral …”

Historical roots of the German tax system S. 21-22

„… 212 Historical roots of the German tax system While important parts of the current tax system date …” „… identify important developments. For a more detailed discussion of the development of the German tax system …” „… Germany and thereby formed the basis for the current German tax system. The Erzberg reform integrated the …”

Development of the German tax system in international perspective S. 24-29

„… 1951 to 1.7% of GDP in 2006.15 3.2 Development of the German tax system in international perspective …” „… How has the German tax system developed in comparison to other industrialized countries? We start by …” „… revenues over GDP ratio in the OECD 1965-2003 To analyze the German tax system in international …”

Important trends in the development of the German tax system S. 29-32

„… ratio 1965-2003 3.3 Important trends in the development of the German tax system Since 1950 three …” „… trends have been especially important for the development of the German tax system. First, the …” „… the early 1950s. Compared to 1952 – when the tax system relied on 47 different taxes28 – the number of …”

Development of the revenue structure S. 22-24

„… in Germany and thereby formed the basis for the current German tax system. The Erzberg reform …” „… little change of the German tax system12, and Germany faced a relative moderate tax burden compared to …” „… other participants of the war.13 3 The development of the German tax system since 1950 What have been …”

Business taxes – corporate profit and local trade tax S. 65-72

„… so-called “full imputation system” influenced by the idea of a “participant’s tax”.102 This system …” „… full imputation system and the accompanying rate changes did only lead to very small reductions of tax …” „… 65(see the lower part of Figure 28) showed a strong and continuing downward trend. These tax burden …”

Status quo bias and inertia in tax policy S. 126-129

„… re-election probabilities. On the other hand, almost all changes in the tax system and especially overall tax …” „… , governments are expected to rely on automatic tax burden increases instead of changing the tax system and do …” „… minimize political costs of tax reform – we should see only marginal changes of the tax system (“inertia …”

Wage and income tax S. 56-65

„… US-American tax system in the 60s, which uses a structure similar to the one applied here is Pechman (1971). A …” „… is then determined by a joint income-splitting-system, with the tax being computed according to the …” „… – closes this part. 76 Overviews of the development of the German tax systems can be found in Boss (1987 …”

Bibliography S. 169-185

„… : Wochenbericht des DIW. Berlin 22/01. Ballentine, Gregory J. (1992). The structure of tax system versus the level …” „… , Wolfgang Buettner and Ulrich van Essen (1998). Germany, in: Messere, Ken (ed.). The tax system in …” „… . Winer (2001). Tax Systems in the World: An Empirical Investigation into the Importance of Tax Bases …”

Summary of findings S. 55-56

„… the development of the German tax systems can be found in Boss (1987) (focusing on the 1950s …” „… 55(where we observed barely any reductions) accounts for only 0.8. In our data the local trade tax …” „… shows the lowest reform intensity with 0.44.75 Local tradeCorporateVATWealth taxWage and incomeMineral …”

Tax reforms as a reaction to cold progression S. 106-109

„… different conclusion. Although the overall revenue structure was very stable, the tax system was permanently …” „… systematically for tax increases caused by cold progression. 109 2.3 Tax smoothing Based on Barro (Barro 1979 …” „… . P.A., LEGISLATIVE PERIOD) FISCAL EFFECTS OF TAX REFORMS (LEGISLATIVE PERIODS, AVG. P.A.)GDP GROWTH AND …”

Value-added tax S. 72-75

„… 72the 1990s went along with the strong reduction in corporate tax revenues which even collapsed to …” „… zero in 2001.119 With respect to the local trade tax, we cannot see important reforms directly …” „… reflected in tax revenue developments, but the continuing overall downward trend of revenues (as a share of …”

The relationship of social security contributions and taxation S. 32-35

„… system. We discuss its relation to taxation and tax policy and the arguments for and against an …” „… substitutes. Furthermore, countries differ in the tax-financing of their social system. When analyzing the …” „… progressive tax system – often be discussed as redistribution from rich to poor while for example pension …”

Summary S. 35

„… separate the analysis of tax policy and largely abstract from the social security system in the following …” „… . 5 Summary The German tax system is highly fragmented and raises revenue from 39 taxes. However, only …” „… roots for the current German tax system lie in the period from 1916 to 1921 when a sales tax (later …”

Titelei/Inhaltsverzeichnis S. 2-16

„… the German tax system 19 1 The German tax system – overview 19 2 Historical roots of the German tax …” „… system 21 3 The development of the German tax system since 1950 22 3.1 Development of the revenue …” „… structure 23 3.2 Development of the German tax system in international perspective 24 3.3 Important trends …”

Polit-economic approaches to tax policy – overview S. 124-126

„… equilibrium outcome of a political and economic system. In their model tax policy leads to an equalization of …” „… complex tax system with a large number of tax bases, tax exemptions and group specific treatments. Tax …” „… of the tax system. Kenny and Winer (2001) apply the model in a cross-country study and try to explain …”

Legislative competencies in tax policy and political development S. 110-124

„… taxes, and sales taxes in a new revenue sharing system that displaced the former separated revenue …” „… German tax system, we find that since 1950 federal legislation applied to on average 97% of all tax …” „… 110Only the financing function could partly be supported: Deficits were correlated with tax burden …”

The role of divided government: partisan governments in a bicameral legislature S. 144-151

„… the total change of the tax system (which can be measured by the sum of the value of increases and …” „… system – especially with respect to tax legislation where approval of the second chamber is mandatory for …” „… . Overall change of the tax system via tax reforms was substantially smaller in times of undivided …”

Tax smoothing S. 109

„… structure was very stable, the tax system was permanently changing. Based on our data-set we found that …” „… 109 2.3 Tax smoothing Based on Barro (Barro 1979, 1986) one can argue that it is suboptimal for …” „… governments to react to transitory changes in economic growth and fiscal deficits by changing tax policy. As …”

Introduction S. 17-18

„… tax system and its development (part II). Then we move on to a description of the data-set employed …” „… 17I Introduction What determines tax policy? What motivations do governments follow in tax reforms …” „… ? Do voters react to tax reductions and tax increases? Our knowledge of these questions is still very …”

Summary of findings S. 109-110

Fiscal illusion by timing of tax reforms S. 129-131

„… (1996). Studies which test the relationship in between the complexity of the tax system and fiscal …” „… tax reductions. Therefore, we find no evidence for the inertia hypotheses in our data. 3.4 Fiscal …” „… illusion by timing of tax reforms 3.4.1 General approach Governments can not only refrain from changes in …”

Capital mobility, international tax competition and tax policy S. 89-93

„… tax policy is a complex endeavor. This results partly from the complexity of modern tax systems …” „… democratic systems, citizens can react to tax policies by adjusting their economic decisions but as well by …” „… 89V The political economy of tax policy – evidence based on German tax reform data The analysis of …”

The partisan politics approach S. 136-144

„… average tax rates and the progressiveness of income tax systems. Most of the empirical findings support a …” „… chances by reducing the tax burden in the election year and even more in the year before the election …” „… . Governments are scheduling the implementation (and not so much the adoption) of tax reforms in an …”

Economic voting and tax policy – general approach and related literature S. 154-156

„… world tax systems differ strongly from welfare-optimal taxation and why welfare-enhancing reforms fail …” „… 1544 Economic voting: The influence of tax policy on elections While we have concentrated on the …” „… effects of political considerations and institutional factors on tax reforms so far, part V.4 analyzes the …”

doi.org/10.5771/9783845216096

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Financial Markets and Public Finance

Erik R. Fasten

Reihe: Neue Studien zur Politischen Ökonomie

Band 10 2012

Treffer in den folgenden Teilen:

Application to the German Tax System S. 110-115

„… .5.3.2 Application to the German Tax SystemTo compute the effective marginal tax rate levied on corporate …” „… the withholding tax.The imputation systemwas accompanied by a split rate system, where retained …” „… incorporated into the tax rate and accounts for responsesof investors to changes in the tax system. As a result …”

Construction of the Effective Marginal Tax Rate S. 107-110

„… SystemTo compute the effective marginal tax rate levied on corporate earnings between 1973and 2006, the …” „… the equity puzzle can be solved by considering the fiscal system, asmajor tax reforms in the …” „… imputation system and thecorporate tax rates.The derivation of the components of the marginal tax rate is …”

Differences of the imputation systems: full imputation system S. 154-155

„… D.2 Differences of the imputation systems: full imputation systemTax on distributed …” „… imputation systems: half income systemTax on distributed earningsearnings before business tax 100,00business …” „… of tax code.Notes: Computation of the tax on dividends under the full imputation system. The taxation …”

Differences of the imputation systems: half income system S. 155-156

„… D.3 Differences of the imputation systems: half income systemTax on distributed earningsearnings …” „… : Computation of the tax on dividends under the half income system. The taxation system in Germanycontains …” „… illustration based on different sources of tax code .Notes: The taxation system in Germany contains different …”

Construction of the effective tax rate S. 153-154

„… refer to Section 5.3.1.153D.2 Differences of the imputation systems: full imputation systemTax on …” „… the effective tax rateCorporate level taxation•corporate income tax•solidarity surcharge•local …” „… taxshareholder level taxation•personal income tax•solidarity surchargetaxefftaxdistaxrettaxindividualtaxcorporate …”

Introduction S. 103-104

„… describes the particularities of the German tax system. Furthermore, measures for the effective tax on …” „… corporate income are developed. Section 5.4analyses empirically the impact of variations of the tax system …” „… Tax systemsvary substantially over time; because of this, distortions in many fields of …”

Related Literature S. 104-107

„… the equity puzzle can be solved by considering the fiscal system, asmajor tax reforms in the …” „… convergence in either research strategies or empirical findings.1 Tax systemsvary substantially over time …” „… and fiscal policy, regulatory system)Figure 5.2: Investors, Institutions and Asset PricesSource: Own …”

Role of Public Debt S. 47-54

„… , a combination of both is utilised. Public debt accumulation shifts the tax burden intertemporally …” „… , governments fool themselves by excessive borrowing, as taxpayers anticipate their discounted future tax …” „… taxes,infinite time horizons and perfect information about future incomes are assumed. Contrary to the assumption …”

Bibliography S. 159-169

„… System:Switzerland as an Example. In Kriesi, H.-P., Farago, P., Kohli, M., and Zarin, M.,editors, Contemporary …” „… personal tax on uk equity and gilts, 1919–1998. TheEuropean Journal of Finance, 10(1):23–43.Attinasi, M.-G …” „… tax? a review of what we know. NBERWorking Paper, 11686.Bali, R. and Hite, G. L. (1998). Ex dividend …”

Devolution tendencies S. 54-58

„… rigidities are built into the system(Braun and Tommasi, 2004), and, ultimately, financial unsustainable …” „… discussion onthe efficiency of system competition within a state and across countries is ongoing.12One …” „… markets.55Each citizen chooses to live in a jurisdiction, which offers a bundle of taxes and localpublic …”

Titelei/Inhaltsverzeichnis S. 2-16

„… 1085.3.2 Application to the German Tax System 1105.3.3 Effective Marginal Tax rate in Germany 1155.4 …” „… imputation systems: full imputation system 154D.3 Differences of the imputation systems: half income system …” „… Introduction 1035.2 Related Literature 1045.3 Taxation 1075.3.1 Construction of the Effective Marginal Tax Rate …”

Primary data set S. 33-36

„… functioning of individual system-relevant institutions and therewith the entire financial system. Especially …” „… leads to dampenedpotential output growth, reduced tax revenues and hence reduces overall …” „… that most countries can increase their labour and capital income taxes to increase taxrevenues …”

Market-based implicit default probabilities S. 28-33

„… from rescuemeasures devoted to maintaining the functioning of individual system-relevant institutions …” „… to system relevant banks, the default of a sovereign might have substantialadverse effects on the …” „… risk.In addition, different tax treatments might play a role.30for the German government from the bond …”

Institutions to contain indebtedness S. 58-62

„… built into the system(Braun and Tommasi, 2004), and, ultimately, financial unsustainable behaviour …” „… specialised and assumed to be more efficient in collecting taxes. In contrast, the localauthority …” „… . Therefore, the mixed system is notsustainable and increases the dilution of the restrictive design of the …”

Macroeconomic Environment S. 116-118

„… taxation system but also refer to the reaction of the market participantsto variations of the tax system …” „… 30%35%40%45%50%55%60%65%70%1975 1980 1985 1990 1995 2000 2005Figure 5.7: Effective Marginal Tax …” „… results. The developedeffective marginal tax rate is utilised to determine its impact on asset prices. The …”

Estimations and results S. 118-123

„… . However, they neglect the impactof the taxation system on economic activity.24 For an international …” „… section, we show the interaction of asset prices, real activity and tax rates. Weextend the work of, for …” „… example, Fama (1981, 1990), Nasseh and Strauss (2000) andMcMillan (2005) by including the taxation system …”

Application to Germany S. 70-75

„… legislative competence for excise taxes, and the revenues thereof were shared between the Reich andthe states …” „… aftermath of the First World War and the foundation of the Weimar Republic,the federal system changed …” „… significantly. The fiscal autonomy of states was no longersecure, and a structure based on the system of …”

Effective Marginal Tax rate in Germany S. 115-116

„… taxation system but also refer to the reaction of the market participantsto variations of the tax system …” „… various cross shareholdings by corporations.5.3.3 Effective Marginal Tax rate in GermanyFor the …” „… determination of the effective marginal tax rate in Germany, various data sourcesare exploited. The weights of …”

Sources of variables S. 156-157

„… code .Notes: The taxation system in Germany contains different allowances, which reduce the tax base …” „… t?t,i Destatis, Fachserie 14,Reihe 7.1 Lohn- undEinkommensteuerMarginal tax rate of investorin tax …” „… bracket i?dist,i German Federal Ministry ofFinanceTax credit attached to thedividend in case animputation …”

Results and Transmission channel S. 123-124

„… policy from the tax rateto the effect on the asset valuation. In the following, we link the findings to …” „… percent.Combining these results with our estimates on the tax effects on asset prices, an increaseof 1 percent of …” „… the effective marginal tax rate affects the consumption level by 0.19 to28 A comprehensive overview …”

Conclusion S. 124-126

„… 0.76 percent. Therefore, the direct effects of higher taxes are accompanied by a largesecond round …” „… effect of lower consumption out of wealth by consumers through assetprices.In addition, tax variations …” „… decisions. As a result, our findings support the tax capitalisation hypothesis andshow that economic …”

Introduction S. 17-18

„… macroeconomic variables, assetprices and the tax system. An increase of taxes leads to a reduction of asset …” „… , governments often attempt to reduce the current tax burden of their citizensand voters by running public …” „… asset prices is examined in Chapter 5. Theinfluence of tax changes on economic activity is often …”

Computation of market-implied default probabilities S. 127-134

„… potential meltdown of thefinancial system. These measures revealed the potential costs of contingent …” „… prices.First, this chapter develops a novel data set of a marginal effective tax rate of corporateearnings for …” „… Germany between 1973 and 2006. The constructed tax rate accounts notonly for various changes of the tax …”

Stylised sovereign balance sheet S. 134-135

„… credit markets- outstanding loansnet fiscal assets- present value of taxes, revenues andfees minus …” „… ) sovereign debt restructuringContagion effectsRisk transfer from domestic (systemrelevant) banking …” „… bailout: potential systemic riskIf bailout: contingent liabilityExposure of domestic banking sector to …”

Static Analysis S. 66-69

„… result in higher spending and higher deficits,as the cost of financing is borne by other tax payers and …” „… in Table 3.3. Threedifferent systems are estimated that show slightly differing results. Endogeneity …”

doi.org/10.5771/9783845239859

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The Impact of Fiscal Policy on Economic Growth

Ulrich Thießen

2007

Treffer in den folgenden Teilen:

Proxy for the Complexity of the Tax System S. 87-88

„… . A.2 Proxy for the Complexity ofthe Tax System Following the methodology used in other studies on the …” „… complexity of the tax system' (REV) was constructed using the Herfindahl-Hirschman concentration measure: REV …” „… excluded. REV equals 1 if there is only one tax and thus the tax system is very simple. With increasing …”

Proxy for the Effective Regulatory Burden S. 84-87

„… tax system does not necessarily promote unofficial activity but may actually contribute to its …” „… regulatory burden and tax system complexity as weIl as estimates of the shadow economy financed through use …” „… and Complexity of the Tax System 1993-2000 (1 ) (2) (3) (4) (5) Sum of Memorandum items: squared tax …”

Concluding remarks S. 171-173

„… under the current system. This would be especially so when combined with relatively low tax rates and …” „… few tax exemptions. Therefore, generous social support granted in the right social system would …” „… entitled to raise such revenue via own taxes. The required amount of additional revenue far loeal …”

Qualifications, conc1uding remarks and potential implications for other countries S. 108-110

„… In sum, these results suggest that the Ukrainian fiscal equalization system is even growth …” „… spend the additional transfers in a growth promoting fashion. An increase in the marginal tax on tax …” „… tax for recipient oblasts (a higher subsidy granted for each additional revenue unit collected) would …”

Methods and Background S. 66-67

„… model is the complexity of the tax system. Schneider and Neck (1993) have argued that its effect is …” „… unambiguously negative because rising complexity provides more opportunities to avoid taxes legally. By contrast …” „… , here it is argued that tax complexity affects the Ukrainian shadow economy differently because of …”

Situation and Policy Measures S. 67-68

„… the inverse of the complexity of the tax system (REV), following the complexity measure suggested by …” „… Systems International et al. 2000). In 1995 the income tax for enterprises was replaced by a moderate …” „… model that incorporates both tax and other variables to Ukrainian quarterly data for the period …”

Reform Proposals S. 152-160

„… advantage via the tax system or otherwise relative to investment in physical capital. Hence, any incentives …” „… correcting the income distribution by way of a very progressive tax system would tend to inhibit these very …” „… (special education, tax incentives 111 We estimate the gross savings for the budget to be 1.8 per cent of …”

Stock-Taking and Problems S. 150-152

„… insurance system systematically exceed the aggregate inflow of contributions. These difficulties underline …” „… to more and more government services that are financed by taxes may thus appear as a renaissance of …” „… applied in a means test is set rather low, the system may appear to lack social aspects. However, as long …”

Model Description S. 68-72

„… effective regulatory burden (REG) and the inverse of the complexity of the tax system (REV), following the …” „… Proxy for the inverse of the complexity of the tax system, see appendix B IEAOVR Real overdue …” „… ), Clotfelter (1983) and Schneider and Neck (1993). As noted above, increasing complexity of the tax system may …”

Results S. 72-76

„… sumptions a more complex tax system implies, ceteris paribus, a smaller labor supply in the shadow …” „… economy, because tax system complexity makes individual efforts to legally avoid taxation more profitable …” „… , which supports this theoretical possibility that decreasing complexity of the tax system can actually …”

Stylized characteristics of the fiscal equalization system S. 93-96

„… simulations with regard to the income tax in Germany). In Ukraine the equalization system was until recently …” „… /1. Stylized characteristics of the fiscal equalization system69 Ukraine's fiscal equalization …” „… system consists of, in principle, only two stages. In stage one the regions (so-called oblasts) pay apart …”

Introduction S. 91-93

„… collect taxes and spend revenues at both national and federallevels (if not local). They must therefore …” „… organize their system of fiscal federalism. In countries that cover a relatively large land mass, the poor …” „… particular problem regions. Ukraine's system of fiscal federalism has been blamed in part for relatively slow …”

Measuring the effective degree of equalization S. 96-98

„… system was until recently not based on rules. Tax sharing coefficients and transfers were determined each …” „… It must be noted, however, that MTR2 is merely a proxy for the true marginal tax rate on regional …” „… tax revenues, because the latter is not directly observable. In a rule and formula-based equalization …”

Trends and Simulations S. 76-80

„… , comlevel 01 duction 01 plexity 01 Index 01 1993-94 presump- Complexity Regulatory Realover- tax system …” „… -__ ?????????????????????????? ___________ ???????????????????????????????????????????::: (Complexity 01 tax system at level 011993) o Simulation 3 1i (Regulatoryburden-aHeveluI1993)-' ,CJ.8 +-----tIl …” „… oomplexity 01 tax system at level 01 1993) Simulation ???????????????____ ???????????????????????????? 01 …”

Comparison with estimates based on electricity consumption S. 80-83

„… tax system complexity not increased and had the government even hardened budget constraints for …” „… caused by three factors: increases of the regulatory burden, tax system complexity, and overdue …” „… inter-enterprise arrears. Factors that reduced it since then were reduced tax system complexity during 1998-99, the …”

Model Description S. 98-105

„… marginal tax rate effects of the fiscal equalization system are captured through proxy variables, which are …” „… , considerable income disparities remained. Thus, the Ukrainian fiscal federalism system clearly met the …” „… capita and share of transfers in regional tax revenues (Averages during 1996-1999) • Kiev, city -10 3000 …”

Results S. 105-108

„… predicted by the neoclassical growth model. Also negative is the expected influence of lagged tax revenues …” „… of all other oblasts (TOit_1): Higher tax revenues in other oblasts mean that, for both donors and …” „… substitution effect and the income effect of a higher marginal tax rate lessen incentives to generate growth …”

Conc1usions S. 83-84

„… suggest the effective regulatory burden and tax system complexity appear to be quantitatively as important …” „… of the presumptive tax, reduced tax system complexity (untiI1998), and a decline in real overdue …” „… simplifies the tax system, including a reduction of the number of taxes and exemptions.63 First and foremost …”

Titelei/Inhaltsverzeichnis S. 2-14

„… Tax System A.3 Proxy for the Amount of Circulating Foreign Currency and Estimates of the Shadow …” „… complexity of the tax system 1993-2000 Table 3.1 Definitions and descriptive statistics of the variables used …” „… Security System 145 Conclusions 175 5 Detailed Table of Contents Chapter 0 Introduction I. The Issue: How …”

Concluding remarks and tentative implications for Ukraine S. 54-58

„… differentials between the regions could be alleviated by way of an improved system of tax sharing and transfers …” „… system of tax sharing and transfers; • The central government should determine that the incidence of …” „… . implementation of a consistent redistribution policy, introduction of a transparent system of tax sharing and …”

Structure of the Book S. 19-22

„… needed to support a high economic growth rate. Notably analyses of the tax system were excluded because …” „… . 6 See Thießen (2000), p. 19. 7 Even though, a number of questions concerning the tax system remain …” „… Ukraine because they suggest the effective regulatory burden and tax system complexity appear to be …”

Fiscal Federalism S. 177

„… security contributions, and the introduction of the presumptive tax, reduced tax system complexity and a …” „… and simplified the tax system, policies that could contribute to further reducing Ukraine's shadow …” „… industrial countries may take notice of the fact that simplification of the tax system may contribute to its …”

Proxy for the Amount of Circulating Foreign Currency and Estimates of the Shadow Economy Financed Through U se of Foreign Currency S. 88-89

„… the tax system. In the money demand estimations for the period 1993-2000 the revenue share indicator …” „… (REV) is therefore used as the proxy for the complexity of the tax system. A.3 Proxy for the Amount of …” „… unstable banking system, that cannot guarantee confidentiality, and due to the fact that there is no liquid …”

Basic Reform Proposals S. 170-171

„… the social insurance system, in particular introduction of a health insurance, reforms of fiscal …” „… insurance system concerns primarily the need for establishing a health insurance that would take over that …” „… decide to do so. Reform of the fiscal equalization system is crucial to endow local authorities with an …”

Reforming the Social Security System and Social Policies S. 180-181

„… low interest rates. Reforming the Social Security System and Social Policies Despite a long period of …” „… security system financed by relatively high contributions on wages, and expenditures by enterprises for the …” „… : First, the government should restructure the social insurance system so that it includes a modern health …”

Introduction S. 65-66

„… of the tax system, and soft-budget constraints for enterprises are found to be important causes of …” „… causes of unofficial activity considered in our model is the complexity of the tax system. Schneider and …” „… , tax complexity, and soft-budget constraint variables. This model is analyzed to determine the causes …”

Health Insurance S. 164-166

„… corporate costs). Such tax deductibility would mean that in a progressive income tax system high incomes …” „… similarly severe problems with regard to the financing of the pension system, implemented a …” „… transition to a capital-funds-based pension system (Kazakstan, the Baltic States and Moldova) and they could …”

Effects of interest expenditure S. 120-122

„… '. 3.1 Income distribution Interest payments cause aredistribution of income from those who pay taxes …” „… receiving the interest payments. However, taxes are paid by all households, i.e. also by those with low …” „… redistributed from relatively poor households to wealthier ones. This may occur especially when those taxes …”

Unemployment Insurance S. 166-168

„… corporate costs). Such tax deductibility would mean that in a progressive income tax system high incomes …” „… risk equalisation system among the insurers needs to be established so that an insurer who finds …” „… system, each person would be insured. For persons and families who cannot afford to pay the health …”

References S. 112-113

„… centage points). The same amount of additional transfers could also be obtained if the share of tax …” „… the volatility of the tax shares and of agriculture in GDP is minor compared to that of per capita GDP …” „… had above average fiscal capacities (shares of tax revenues in GDP) and below average shares of …”

Crowding-out of firms from the credit market S. 118-120

„… collateralisation system are all still underdeveloped, bank loans to enterprises require expensive examinations of …” „… volume (credit of the banking system, including the central bank, in UAH and foreign currencies) 9,863 …” „… even merely perceived differences in trans action costs, taxes and others. This would suggest that …”

Fiscal Policies and Shadow Economy S. 176

„… of a consistent redistribution policy, introduction of a transparent system of tax sharing and …” „… burden and tax system complexity appear to be quantitatively as important or even more important causes …” „… than the real monetary burden of taxes and social security contributions. In other words, the study …”

Indicators of Fiscal Decentralization S. 58-60

„… policy, introduction of a transparent system of tax sharing and transfers, improvements of the auditing …” „… the value-added-tax and excises, which are regressive taxes. But subnational governments often …” „… government expenditures in consolidated government expenditures), B (the share of subnational government tax …”

Fiscal decentralization and economic growth S. 26-30

„… decentralization connotes the (legal) power of subnational governments to raise tax revenues and decide on spending …” „… local tax rate. By so doing, individuals contribute to efficient resource allocation. This is also the …” „… maintaining stable, or even lowering, tax rates and efficient production of public goods and services under …”

The Issue: How to Conduct Successful Reforms for Economic Growth in a Country With Strong Adverse 'Initial Conditions'? Using Ukraine as an Example S. 15-19

„… rate. Notably analyses of the tax system were excluded because tax reforms have been implemented that …” „… of questions concerning the tax system remain, especially regarding its consistency. 19 …” „… largely followed suggestions for simplification, broadening of the tax base and reducing tax rates …”

Pension Fund S. 160-164

„… , a payments clearing system for all welfare facilities involved would need to be established, and …” „… insurance system In Ukraine and Belarus, the situation with regard to social insurance differs from that in …” „… health insurance system financed by social security contribution still does not exist. The accounting …”

Results S. 49-51

„… countries with unitary govemmental system: (3b) 0.40 -0.01 0.59 0.33 -0.34 0.13 0.771 9.79 14 (11.19 …” „… , except, surprisingly indicator B (the tax revenue share of subnational governments in total government …” „… tax revenues), which was significant at least at the 10 per cent level in several subgroups (equations …”

Indicators of Fiscal Decentralization S. 32-40

„… ) system High income European OECD eountries: Luxembourg 7) Norway Switzerland Denmark Sweden Ireland …” „… constraints as explained in the Appendix. 2) Average percentage share of tax revenues of subnational …” „… govemments in total consolidated govemment tax revenues during the period 1973-1998:For several countries …”

Social Protection Fund S. 164

„… similarly severe problems with regard to the financing of the pension system, implemented a …” „… transition to a capital-funds-based pension system (Kazakstan, the Baltic States and Moldova) and they could …” „… protection fund could be integrated in other parts of the social insurance system or other already existing …”

Definition and extent of social benefits S. 147-150

„… system, the govemment and enterprises, which are supposed to serve a social purpose in the sense of …” „… expenditures incurred by the social insurance system, expenditures of enterprises on the so-called 'social …” „… : 1993-2005 (per cent of GDP) 1993 1994 1995 1996 2003 Social insurance system expenditure 11.0 10.5 10.5 11.8 …”

The rate of return of public sector investment S. 116-118

„… tax revenue. In the case of Ukraine, however, it holds true that: • since the beginning of transition …” „… sheet requirements for non-financial enterprises and the collateralisation system are all still …”

Results S. 43-48

„… may be less important how the tax revenues are distributed among the government levels but rather …” „… ) (-0.49) (1.65) (-1.67) 14 high income countries with unitary governmental system 5): (li) 2.01 -0.53 0,64 …” „… )** (2.12)* (2.13)** 14 high income countries with unitary governmental system: (2c) -0.46 0.66 0.37 2.50 …”

References S. 89-90

„… . Schneider, F., and R. Neck (1993), »Shadow Economy under Changing Tax Systems and Structures«, Finanzarchiv …” „… Data Social security contributions, social security contribution rates, tax rates, and all tax revenue …” „… index REY. Data on tax exemptions, available only for the period starting 1997, were provided by the …”

Brief review of the empiricalliterature on fiscal decentralization S. 25-26

„… connotes the (legal) power of subnational governments to raise tax revenues and decide on spending pro …” „… often not well defined. Thus, in his view the two systems cannot be 25 compared. For unitary countries …”

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Taxation, State and Civil Society in Germany and the United States from the 18th to the 20th Century

Alexander Nützenadel (Hrsg.), Christoph Strupp (Hrsg.)

2008

Treffer in den folgenden Teilen:

Christoph Strupp German Interpretations of the American Tax System in the Nineteenth and Early Twentieth Centuries S. 185-205

„… 185 German Interpretations of the American Tax System in the Nineteenth and Early Twentieth …” „… Centuries Christoph Strupp 1. The American tax system and the attitude of the American people toward the …” „… . Nevertheless, over the years there was a recurrent interest in the tax system of the United States that had a …”

Martin Daunton Taxation, State, and Society in Comparative Perspective, 1750-1950 S. 205-228

„… system linked with an effective market in loans, escaping from tax revolts and loan defaults, securing …” „… landowners elsewhere paid more until the system was reformed in 1865. In the United States, the property tax …” „… on compliance and the incorporation of the tax-paying public into the system of administration so …”

Alexander Nützenadel Taxation, Electoral System, and Citizenship in Nineteenth-Century Germany S. 113-125

„… . However, there are severe problems of coordination and commitment inherent to a tax-based system of …” „… established a tax-based voting system. Even though regulations varied from state to state, there was a …” „… ; for the discussion of the British tax system in Germany see Friedrich von Raumer, Das britische …”

Gabriele Kersting Tax Resistance in the Kingdom of Württemberg in the 1840s S. 125-141

„… citizens to the same tax system.3 In the course of this development, a hitherto unknown degree of …” „… debates, and in the end, liberal ideas about reforming the tax system carried the day. It was finally …” „… about a reform of the tax system spilled over into a discussion of the legal, political, and moral …”

Alexander Nützenadel, Christoph Strupp Introduction: Cultures of Taxation in Germany and the United States S. 7-12

„… through low tax rates and a tax system that is not overly progressive, whereas Germany is supposedly …” „… academic, political, and public debates have raged on the character of the tax system and various aspects …” „… professionalized. The tax system played a crucial part in the conflict between traditional estate rights and …”

W. Elliot Brownlee Taxation in the U.S. during World War I: Alternatives and Legacies S. 83-96

„… role within the income tax system of the United States.3 It was the administration of President …” „… ; »Economists and the Formation of the Modern Tax System in the United States,« in Mary O. Furner and Barry E …” „… . First, the marginal rates refer to the tax rates on the last dollar earned; in a progressive system …”

Ajay K. Mehrotra From Berlin to Baltimore: German Historicism and the American Income Tax, 1877-1913 S. 167-185

„… Tax System in the Nineteenth and Early Twentieth Centuries,« in this volume, 188. 26 »E.R. Seligman …” „… local system of revenue not only foreshadowed Seligman’s subsequent posture on tax reform; it also …” „… Property Tax,« 62. 45 Lawson Purdy, »Outline of a Model System of State and Local Taxation,« in National …”

Max M. Edling The Origin, Structure, and Development of the American Fiscal Regime, 1789-1837 S. 25-51

„… was a flawed one. 1 The fiscal system of the early republic awaits its modern historian. Davis R …” „… Money, Debt, and Taxes in the Constitutional Era, 1776-1836 (Westport, Conn., and London: Greenwood …” „… , »[c]ommerce pushed the Ameri- 2 Quoted in Eliga H. Gould, »The Making of an Atlantic State System: Britain and …”

Hans-Peter Ullmann Public Finances and Taxation between Ancien Régime and Modern Germany S. 13-25

„… businesses directly. Consumption taxes expanded this revenue system. The result was not only that all taxes …” „… financial administration and tax system. Yet, these administrative measures did not suffice: In order to …” „… the French. This system delayed their acceptance of income taxes. On the other hand, economic …”

Mark SPOERER The Political Economy of Taxation in Nineteenth-Century Germany S. 51-67

„… Tax System During Industrialization Several authors have argued that the tax systems of Prussia and …” „… today's politics, the attitude toward income redistribution via the tax system was highly correlated …” „… famous Rhenish entrepreneur and liberal politician David Hansemann claimed that the tax system of the …”

Mark Jantzen Creating Proper Citizens: Prussian Taxation Policies Toward Mennonites, 1773-1927 S. 97-113

„… system had brought new movement to the issue of church taxes as well. Some Protestant pastors throughout …” „… this archaic tax system. He pointed out that Mennonite contributions to Protestant mission societies …” „… committee that was given the resources needed to dismantle this tax policy systematically in the courts. An …”

Thomas Adam Taxation and Political Representation: New York and Leipzig in Comparison S. 153-167

„… and taxes on property or income.2 Following the current trend of transnational and transatlantic …” „… constitutional monarchy, it possessed a multi-party system, with the numerous political parties frequently …” „… to any male who »paid taxes on property with a rental value of $25 a year.«17 However, their …”

Index S. 229-233

„… ; Sonderweg 156; states 9, 16, 22, 52, 113, 116, 121, 125-126, 142; tax system 57; universities 169-170, 188 …” „… , 199-203; tax system 190-3, 195, 197, 199-203. See also Bourgeoisie; War Vienna, Congress of 105, 141 …” „… ; taxpaying class 87, 209; Prussian class tax 123; working class 122, 218, 223, 226; upper class 161, 164 …”

Walter Rummel Taxes and Other Burdens: State-Building in the Prussian Rhine Province 1815-1850 S. 141-152

„… : Marcus & Weber, 1913), 14-18. On the impact of the French tax system in the occupied Rhineland, see …” „… set up. Starting as early as 1818, the Prussian minister von Bülow introduced a new system of taxes …” „… motivate complaints and tax evasion of all sorts, the system of tax collection made matters even worse …”

Ballard C. Campbell Depressions and Taxes in the United States, 1873-1915 S. 67-83

„… American fiscal system. First, the primary tax placed on individuals during the Gilded Age and Progressive …” „… weaknesses. The second critical feature of the American tax system was its relationship to the federal …” „… Company, 1918), 79; I. M. Labovitz, »The Illinois Revenue System, 1818-1936,« in Illinois Tax Commission …”

Titelei/Inhaltsverzeichnis S. 2-6

„… , 1877-1913 167 Christoph Strupp: German Interpretations of the American Tax System in the Nineteenth and …” „… Tax” (London: Wm. Holland, 1814) (PC 1-13492, Library of Congress Prints and Photographs Division …” „… Germany 51 Ballard C. Campbell: Depressions and Taxes in the United States, 1873-1915 67 W. Elliot …”

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Contemporary U. S. Tax Policy

C. Eugene Steuerle

2008

Treffer in den folgenden Teilen:

Chapter 3: A Summary of Changes in the Tax System S. 33-64

doi.org/10.5771/9780877668459

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Der Weg zum steuerlichen innerbetrieblichen Kontrollsystem aus kommunaler Sicht

Rainer Sebastian

2021

Treffer in den folgenden Teilen:

Begriffsvielfalt und deren Nutzbarmachung S. 56-86

„… Compliance System“ oder “Tax Compliance Management System“ etc. Mi‐ nisterialdirektor a.D. Sell nutzte …” „… Tax Compliance-Management-System ist […] das Mittel, mit dem das Ziel der steuerlichen Compliance …” „… Kontrollsystem für Steuern (IKS Steuern) und Tax Compliance Management System (TCMS) werden regelmäßig synonym …”

Titelei/Inhaltsverzeichnis S. I-LVIII

„… in einem Schreiben den Kommunen nahegelegt, ein internes Tax Compliance Management System (TCMS …” „… , Jens, Tax-Compliance-Management-Syste‐ me in der Betriebsprüfung, in: DB Beilage 02 zu Heft Nr. 41 …” „… Zitiert: Risse, 2011. Risse, Robert, Steuerliche Transparenz durch ein Tax Compliance System und die …”

Einführung eines kommunalen TCMS S. 178-312

„… System zu betrachten. Aus dieser Überzeugung heraus wird eine zwei‐ geteilte Projektumfeldanalyse …” „… der Entwicklung einer Tax Compliance Landkarte (Kapitel 6.6) und bei der sequen‐ ziellen Integration …” „… wird nachfolgend die Klassifi‐ kation eines Tax Compliance Projekts vorgenommen. Um die vermeintlich …”

Schlussfolgerungen der Arbeit S. 318-350

„… vorbehalten. Tax Compliance Bemühungen, die in Summe als Management System bezeich‐ net werden können, sind in …” „… Projektmanagements. Um von einem wirksamen Management System sprechen zu können, muss Tax Compliance vom HVB als …” „… mitgetragen wird. Hierzu sind interdisziplinäre Kompetenzen und Ressourcen dauerhaft bereitzustellen. Tax …”

Ausgestaltung eines kommunalen TCMS S. 103-177

„… Finanzverwaltung auf IKS bzw. Tax Compliance (Kapitel 3.2.2) in den Vordergrund. Über die Untersuchung ei‐ nes …” „… sondieren. Das Verhalten der Finanzverwaltung kann eine Schwerpunktsetzung bei den Tax Compliance Bemühungen …” „… werden, wenn unter allen dasselbe Verständnis für Tax Complian‐ Funktionen eines TCMS | 5.1 105 ce …”

Einleitung S. 1-29

„… “Ausgestaltung und Prüfung eines Tax Compliance Management Systems ge‐ mäß IDW PS 980“ veröffentlicht. Gemeinsam …” „… , S. 29. 4 Sell, 2016b, S. 24. 1 Tax Compliance verstanden. Bei der Summe der Maßnahmen wird von einem …” „… wie möglich und so weit wie nötig gehalten. Zur Perspektive Tax Compliance beschäftigt sich …”

Das BMF-Schreiben vom 23.05.2016 zu § 153 AO S. 30-55

„… unserem Erlass zu § 153 AO so eine Wel‐ le auslösen. Ordentliche Tax-Compliance-Systeme sind jetzt überall …” „… bedeutet, dass ein adäquates und funktionierendes System von Kontrollmaßnahmen als ein Bewertungsmaßstab …” „… geforderten Verfahrens‐ dokumentationen139 und einer Tax Compliance Beschreibung140 obligatorisch erscheint …”

Empirie der Arbeit S. 87-102

„… ‐ te und verschobene Perspektive auf das Thema Tax Compliance haben (bspw. Einhaltung der GoB). Eine …” „… – losgelöst von dem tat‐ sächlichen Umsetzungsstand der eigenen Tax Compliance Überlegungen zum Zeitpunkt des …” „… § 153 AO und der Frage nach einer angemessenen und wirksamen Tax Compliance ver‐ traut sein. Als …”

Stichwortverzeichnis S. 351-354

„… , 227 IT-Risiko 232 IT-System 51, 145, 228 K Kämmerer 99, 120, 200, 202, 223f. Kontenrahmen 217 …” „… 259, 268 T Tatsächliche Verständigung 284 Tax Compliance Begriff 61 aus Sicht der Finanzverwaltung 63 …” „… aus Sicht des Steuerpflichtigen 62 Tax Compliance Landkarte 276f., 291, 294 Tax Risk Management …”

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Voneinander lernen - miteinander handeln

Ursula von der Leyen (Hrsg.), Vladimir Spidla (Hrsg.)

2009

Treffer in den folgenden Teilen:

Willem Adema Family Support: Lessons from Different Tax/Benefit Systems S. 189-220

„… cash to families, is the tax system the most effective delivery tool, or should support be in the form …” „… in couple families and how the tax system affects the distribution of paid work within families …” „… clear that providing generous financial 193 support through the tax/benefit system is not a guarantee …”

Hana Maříková Family policy in the Czech Republic: In search of a strategy S. 171-188

„… nurseries system and restrict it to specific segments of the population (especially strongly …” „… benefits since the early 1970s, such as deductions on expenditures for housing and travelling and tax …” „… . Havelková 1993, Šiklová 1993 a 1997). Together with J. True we can consider the then social system to be “a …”

Gunnar Andersson Family Policies in Sweden and the Swedish Life-cycle Model S. 159-170

„… system, which gives women incentives to establish themselves in the labor market before considering …” „… segregation of work and care, (ii) an income-replacement based parental-leave system, which gives women …” „… Swedish parental-leave system, with its distinct income-replacement character, i.e., a leave allowance …”

Göran Hägglund Schweden S. 21-24

„… system. The allowance is to be tax-free and amounts to a maximum of SEK 3000 per month per child. The …” „… children and work. In addition to a supportive family policy, an easily accessible preschool system and …” „… employment rates, generous parental insurance and a well-developed childcare system. A supportive family …”

Stéphane Buffetaut Businesses and the family: a truly French love affair S. 245-292

„… continue to be financed by the companies alone. As a special feature of the French system, it is symbolic …” „… institutions and families, particularly in the form of tax measures. This combination of resources has made …” „… area by providing tax relief and support from child benefit funds, which is a just form of recompense …”

Klaus-Peter Strohmeier, Annett Schulz, Holger Wunderlich Familien im industriellen Ballungsraum – Lebensformen, Lebenslagen und stadträumliche Differenzierungen im Ruhrgebiet S. 85-126

„… tax allowance system and introducing an income tested social assistance for poor families, this …” „… system of long parental leaves that enable parents, and mainly mothers, to stay at home with their …” „… system developed, with quite frequent changes in the last 18 years, following the views of governments …”

Xavier Bertrand Frankreich S. 39-64

„… Mutual Information System on Social Protection (MISSOC) has provided a valuable source of information …” „… social inclusion and social protection, based on the Laeken indicators. The European System of …” „… biological parents. Welfare benefits and services, tax relief and subsidies are only a few of the many …”

Titelei/Inhaltsverzeichnis S. 1-8

„… Different Tax/Benefit Systems 189 Willem Adema 5.6 Coming in from the Cold: Single Parenthood as an …”

Verzeichnis der Autorinnen und Autoren S. 297-303

„… database (http://www.oecd.org/els/social/family). He developed the net (after tax) social spending …” „… care systems in 302 five industrial countries. Cheltenham: Edward Elgar; Kröger, Teppo & Sipilä …”

doi.org/10.5771/9783845212708

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Comparison of Brazilian and German Tax Systems

Gerrit Frotscher (Hrsg.), Vera de Hesselle (Hrsg.)

Reihe: Schriften des Interdisziplinären Zentrums für Internationales Finanz- und Steuerwesen - International Tax Institute - der Universität Hamburg

Band 54 2024

Treffer in den folgenden Teilen:

Ana Claudia Akie Utumi, Joel Kreklau, Doris Canen, Nina Schmidt, Gerrit Bartsch, Pedro Paulo Bresciani., Izabela Pienkowska, Roberto Codorniz, Leite Pereira Chapter I: BASIC ISSUES OF TAX SYSTEMS IN BRAZIL AND GERMANY S. 13-64

„… which aims tocompare the Brazilian and German tax systems.It provides a high-level comparison of the tax …” „… system.2.1 Overview of German Economy and German Tax RevenuesGerman population reached approx. 83.19 …” „… Constitution extensively provides for rules and principlesthat structure the Brazilian tax system. Firstly, it …”

Alberto Macedo, Jan-Luca Führing, Angelo de Angelis, José Eduardo de Paula Saran, Célia Maria da Silva Carvalho, Melina de Souza Rocha Lukic, Dennis Beyrle, Peter Dineiger, Ivan Ozai, Suellen Andrade dos Santos Chapter VII: Fiscal Federalism S. 321-374

„… , motor vehicle tax); national defence; social security system;currency policy; climate protection …” „… en‐tities. These transfers have different functions. In the Brazilian tax system,transfers exist to reduce …” „… federal system and the distributions of tax jurisdictions 3232.1.1 Main features 3232.1.2 Federal system …”

Melina Rocha, Mirko Wolfgang Brill, Peter Scheller Chapter IV: Consumption taxes in Germany and in Brazil S. 179-216

„… Performance of the Brazilian Tax System:White Paper on Taxation in Brazil. Discussion Paper No. IDB-DP-265 …” „… products, coffee,and alcopops.Differently from the German system, Brazilian consumption tax systemis …” „… SchellerAbstract 1801 Consumption taxes in Germany 1801.1 European Value Added Tax system 1801.1.1 Legal framework …”

Célia Maria da Silva Carvalho, Olga Milanin, Elizabeth Martos Somessari, Patrícia Siqueira Varela, José Maurício Conti, Roberto Biava Júnior, Luiza Mendes Correa, Rodrigo Frota da Silveira, Nils Peters, Vera de Hesselle Chapter VI: Tax and Environment S. 269-320

„… principles that govern the Brazilianlegal system.In Brazil, there is neither a tax on pollution generation …” „… . Instead, there is a system of public benefit that can befound in all direct taxes.1.3.2.1 Non-Profit …” „… Constitution of 1988 also devotes a chapter to the NationalTax System, which is comprised in articles 145 to …”

Andréa Mascitto, Maria do Rosário Esteves, Bernadette Mai, Marco A. V. Teixeira, Catarina Cortizo, Nicole Ganson, Hélio Hilário, Paulo Rosenblatt, José Roberto, Odilo Sossoloti, Karin Gramberg, Roberto Savino, Larissa Almeida, Tiago Slalov, Luisa Alencar, Valério Pimenta de Morais, Luis Roberto Peroba, Viviane Ferreira Chapter VIII: Tax Litigation S. 375-423

„… thecriminal field, would boost the efficiency of the legal system.Chapter VIII: Tax Litigation407At the same …” „… Procedures of both countries will be described.The Brazilian tax system is composed of federal, state and …” „… ) simplification of thestate tax system; (ii) good faith and predictability of conduct; (iii) legalsecurity for …”

Titelei/Inhaltsverzeichnis S. 1-12

„… incomparing German and Brazilian tax systems.More than just describing each system, the work conducted by …” „… – International Tax Institute – der Universität Hamburg54Comparison of Brazilian and German Tax SystemsSchriften …” „… Brazilian and German Tax SystemsReport on a seminar of Brazilian and German Tax ProfessionalsGerrit …”

Ana Carolina Monguilod, Marion Frotscher, Juliana Midori KutekenStephanie, Kathrin Jensen, Sylvia Quintão Leite, Luís Flávio Neto, Victor Borges Polizelli Chapter II: Business taxation under the absence of a Double Taxation Treaty S. 65-126

„… Brazilian AspectsBrazil adopts the worldwide system for taxing individuals and legal entitieswhich are tax …” „… Brazilian PE cases below in topic 5.3.87 The system of arbitrary profit is normally applied by the tax …” „… aspects similar to the presumedprofits system, except that it includes an additional increase of the tax …”

Alberto Macedo, Melina Rocha, Antonio Alcoforado, Michel Braun, Charles McNaughton, Peter Scheller, Cristiane Pires McNaughton, Raquel Vieira Mendes, Daniel de Paiva Gomes, Renato Nunes, Eduardo de Paiva Gomes, Thiago Silva, Ivan Ozai, Tobias Tiemann, José Eduardo de Paula Saran Chapter V: Taxation of the Digital Economy S. 217-268

„… consumption tax system fragmented into various taxes, due to the federalmodel in which the Constitution …” „… business models emerged, which would not bethinkable without this technological revolution.Tax systems …” „… consumption tax systems world‐wide. The absence of a double tax treaty between Brazil and Germany is butone …”

Ana Marcia Silva Pinheiro Royo, Eduardo de Paiva Gomes, André Felix Ricotta de Oliveria, Marta Castelon, Andréia Fogaca Rodrigues Maricato, Michelle Huber, Carsten Schmidt, Mirlles Humberto Ruben Luneta, Celia Maria de Souza Murphy, Richard Lebro, Daniel de Paiva Gomes, Sebastian Stephan Hoffmann Chapter III Transfer prices S. 127-178

„… previously, in Brazil, transfer pricing was introduced intothe Brazilian tax system by law N° 9,430/96, and …” „… disadvantages of the systems, fromwhich suggestions for improvement of the respective other system can bederived …” „… ) Transfer Pricing Guidelines forMultinational Enterprises and Tax Administrations (OECD-GL) 2017 asan …”

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Competition versus Cooperation | Wettbewerb versus Kooperation

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

2007

Treffer in den folgenden Teilen:

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

„… retirement system, which, in effect, combined the traditional pay-as-you-go system and tax-exemptions for …” „… Redistribution: The Swiss System of Fiscal Federalism 311 act more strongly to tax differences than pensioners …” „… Economics, vol. 90, no. 10-11, pp. 2027- 2062. The Swiss System of Fiscal Federalism 313 vertical tax …”

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

„… unify the tax systems of the old kingdoms of Castile-Leon and Aragon-Catalonia in 1854. The unification …” „… . In 15 Staaten ist das allgemeine System in Kraft, das durch ein 1980 eingeführtes (und 1996 und 2002 …” „… bieten, aber unter dem allgemeinen System haben die Finanzausgleichsmechanismen dazu geführt, dass arme …”

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

„… and gifts; • ninety per cent share of federal single tax levied under the simplified taxation system …” „… 5. Finanzierung des föderalen Systems Financing the Federal System 5.1 Steuersystem, öffentliche …” „… befinden, das wirtschaftliche Wachstum zu beschleunigen andererseits. Das System zwischenstaatlicher …”

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

„… Federal System 235 City Autonomy in the American Federal System John Kincaid Abstract Kommunale Autonomie …” „… City, Philadelphia and San City Autonomy in the American Federal System 237 Francisco, are both …” „… New Jersey, and the Metro subway and bus system in the Washington, D.C., metropolitan area. In some …”

Cheryl Saunders The Division of Power in the Australian Federation S. 141-156

„… own court system, which adjudicates disputes arising from the legislation enacted by that sphere. In …” „… of a system of proportional representation, whereas constituency-based preferential voting is used …” „… succession of cases, to include all taxes on goods, with the possible exception of taxes on consumption. Thus …”

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

„… multi-level systems, but it is easier to deal with in systems with fewer layers. The four-level system 9 …” „… weiterer Probleme mit dem System: Erstens ist es zu komplex. Zweitens ist die Gewaltenteilung – sowohl die …” „… federal system in South Africa. The ANC immediately realised that establishing a …”

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

„… multi-level-system consisting of a) the European Union level, b) the national level (member states), c) the states in …” „… never been a clear “dual federalism” such as the United States system. It always was a more or less …” „… all taxes are raised at the federal level. Funds are distributed to federal and state budgets in an …”

Michael Meister Perspektiven der Föderalismusreform in Deutschland S. 359-365

„… term. So far, major topics like tax autonomy and financial equalization systems have been set aside to …” „… Reform des deutschen Föderalismus Final Meeting: Financing the Federal System – Results and …” „… . The first stage of the reform redistributes responsibilities while enhancing the federal system …”

Ralf Thomas Baus, Raoul Blindenbacher Competition versus Cooperation. German Federalism in Need of Reform – A Comparative Perspective S. 24-28

„… the system of fiscal federalism have come under scrutiny. Following the conclusion of Federalism …” „… system, which is characterized to a great extent by competition, the consensus leaned toward increased …” „… , Hamburg/Germany. Competition versus Cooperation. German Federalism in Need of Reform 25 a reform of the system of …”

Daniel Thürer, Malcolm MacLaren The Conduct of Foreign Relations in a Federal Country – The Case of Switzerland S. 167-174

„… politische System der Schweiz eine besondere Herausforderung dar. Er droht ihre Föderation zu unterminieren …” „… circumstances in which foreign relations are conducted today have, however, put the Swiss federal system under …” „… hard to maintain. How has the Swiss political system responded in the last few years to the challenge …”

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

„… Raising and spending taxes Currently, the country has a mixed revenue-collecting and -distribution system …” „… authority. This task has been sufficiently accomplished. There is no longer – as critics charged – a system …” „… provide.” When it comes to detail, the Financial Constitution of the Land, including the tax-related parts …”

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

„… para. 2a sentence 2 BL). • Changes to make the tax administration system more effective (Appendix 2 …” „… replaced by a new joint task to measure the performance of the educational system against an international …” „… Federation, moreover, retains new exclusive competency for the domicile registration system (German residents …”

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

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

Ronald L. Watts Basic Issues of the Federal State: Competitive Federalism versus Co-operative Federalism S. 81-91

„… corporate income taxes and also sale taxes. Generally, there is far less overlap and intergovernmental …” „… revenues in Ca- 4 Watts, R.L. (1999), Comparing Federal Systems, McGill-Queen’s Press, Montreal and …”

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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

„… existing international corporate tax system’s failure to adapt to the77 Council of the European Union, Note …” „… international corporate tax system to thedigitalising economy persists as a transnational issue affecting …” „… a Council Directive on the common system of adigital advertising tax on revenues resulting from the …”

Carolina Dackö, Charlotta Brodin, Alice Arlebo The FDI Screening Mechanisms and the Draft EU Foreign Subsidy Regulation – Potential Conflicts of Interests and in Application S. 505-518

„… screening system, hasproposed an FDI screening mechanism requiring all investors irrespective of …” „… 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 …”

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

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Repatriierungsstrategien für U.S.-Investoren in Deutschland

Rolf Eicke

Reihe: Steuerwissenschaftliche Schriften

Band 14 2009

Treffer in den folgenden Teilen:

Overall-Limitation S. 332-335

„… Steuersystems.1432II. Anrechnungssystem (Foreign Tax Credit System)Das U.S.-amerikanische Anrechnungssystem …” „… (Foreign Tax Credit Systemoder FTC- System) ist ein wesentlicher Grund dafür, dass die Abschirmungvon …” „… , 32.II. Anrechnungssystem (Foreign Tax Credit System) 333internationalen Steuerplanung ist.1433 Seit …”

Singapur S. 249-253

„… , International Tax Journal 2006, Vol. 32, Issue 1, 19-28; Hennig,The new corporate tax system in Singapore …” „… Notes International 2008, Vol.49, 14. 1109 Hennig, The new corporate tax system in Singapore, Intertax …” „… .).1122 Prabhu/Chay, Singapore Issues Guidance On Advance Ruling System, Tax NotesInternational 2005, Vol …”

Konzepte S. 32-56

„… Steuersystem ein Anrechnungsverfahren (ForeignTax Credit System) vor, welches es ermöglicht, im Ausland …” „… between the two countries’respective tax systems.«46 Kapitel 2: Steuerplanung mit …” „… Überblick über die Gestaltungstechniken befindet sich in Merks, Categorizing Corporate Cross-Border Tax …”

Hongkong S. 245-249

„… , Hong Kong Tax System – The MostSimple Tax System in South East Asia?, Tax Planning International Review …” „… internationalen Finanzzentren ist.1082 1078 Li/Elliott, One Country, Two Tax Systems: International Taxation in …” „… Besteuerung von Veräußerungsgewinnen;10891083 Li/Elliott, One Country, Two Tax Systems: International Taxation …”

U.S.-CFC-Regeln (Subpart F) S. 329-332

„… territorialen Steuersystems.1432II. Anrechnungssystem (Foreign Tax Credit System)Das U.S.-amerikanische …” „… Anrechnungssystem (Foreign Tax Credit Systemoder FTC- System) ist ein wesentlicher Grund dafür, dass die …” „… in Tax Havens zu verhindern.1418 Dabei definieren§§ 951-964 IRC passive Einkünfte sowie andere …”

Basket Limitation S. 335-336

„… II. Anrechnungssystem (Foreign Tax Credit System) 335liegt das Hauptaugenmerk der …” „… Limitation Als eine zweite Beschränkung fungiert das sog. Basket System, das vorallem der Erosion des …” „… U.S.-amerikanischen Steuersubstrats entgegenwirken soll.1449 Das Basket System wird als zu komplex und ineffizient …”

EU-Ansatz S. 147-174

„… , 26, 31. 590 Siehe Gibbins/Blazejová, Recent Changes to the Slovak Tax System, EuropeanTaxation 2005 …” „… States'direct tax systems in the Internal Market, 2792nd Economic and Financial AffairsCouncil Meeting,27/3/2007 …” „… attraktiven »Flat-Tax«-Systems viel Aufmerksamkeit erhalten.590 Obwohl in Folge des verstärkten …”

Literaturverzeichnis S. 387-461

„… . exemption/territorial system vs. credit-based system, Tax Notes International 2003, Vol. 32, 725-729Aurelio, Massimiano …” „… International Perspective, Tax NotesInternational 2005, Vol. 37, 1107-1110Bessard, Pierre: The Swiss Tax System …” „… , September, 32-35Gibbins, Mark/Blazejová, Zuzana: Recent Changes to the Slovak Tax System, EuropeanTaxation …”

Check-the-Box-Steuerplanung S. 336-338

„… leichtermöglich.1452 Insgesamt wird an dem FTC-System kritisiert, dass es Repatriierungenin die Vereinigten …” „… the simplest and worst case, a company that is faced with a 35% U.S. tax on a $100 profitcan invest …” „… better choice.« Hines sieht das FTC-System als einNachteil für U.S.-amerikanische Unternehmen im …”

Funktionale Klassifizierung S. 94-99

„… , TaxPlanning for U.S. MNCs, 2003, S. 22ff. 338 Council Directive 90/435 of 23 July, 1990, on the common system …” „… the Brazil-Germany tax treaty,Intertax 2006, 195-198; Hensel, Die Kündigung des DBA-Brasilien und die …” „… , International Tax Review 2007,January, 43; Keller hat Holdinggesellschaften hinsichtlich ihrer Funktionen …”

Stand der Diskussion S. 30-31

„… Organisationen beschäftigen, die sowohl den internationalen Steuerwettbewerb als auch das Verhalten von Tax …” „… keinenAufsatz und keine Monographie, welche das komplexe System der Repatriierung von Gewinnen aus Deutschland …” „… Steuerplanung nur sehr wenige Abhandlungen in deut-22 wären. Siehe Hickley, Multinational Trend Towards Low Tax …”

Forschungsinteresse S. 28-30

„… Steuerrechtsordnungen auf den globalenSteuerwettbewerb erschweren die Befolgung von Steuergesetzen (tax compliance) und …” „… Fall ein erhöhtes Maß ansteuerlichem Risiko (tax risk). Ein Ziel dieser Schrift ist es daher auch …” „… -15 Owens, Abusive Tax Shelter: Weapons of Tax Destruction?, Tax Notes International 2005, Vol. 41 …”

Steuerwettbewerb S. 135-140

„… Union sind dieBeteiligten in diesem »Tax Game« dieselben, nämlich die EU-Mitgliedsstaaten. Hinsichtlich …” „… für viele Länder dar. Der Teufelskreis beginnt damit, dass Hochsteu-500 O'Shea, Tax Harmonization vs …” „… . Tax Coordination in Europe: Different Views, TaxNotes International 2007, Vol. 46, 811-814; Schön, Tax …”

Wegzugsbesteuerung und Umsatzsteuer S. 196-197

„… relating to turnover taxes – Common system of value added tax:uniform basis of assessment (77/388/EEC …” „… States' direct tax systems in theInternal Market, 2792nd Economic and Financial Affairs Council Meeting v …” „… Ausgestaltung ihrer Regelungen zur816 Im Detail, Warner, Luxembourg in International Tax Planning, 2004, Ch …”

Titelei/Inhaltsverzeichnis S. 2-16

„… ) . . . . . . . . . . . . . . . . . . . . . . . . . 329II. Anrechnungssystem (Foreign Tax Credit System) . . . . . . . . . . 332A. Overall-Limitation …” „… :Tax Havens . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 118 …” „… I. Charakteristika von Tax Havens . . . . . . . . . . . . . . . . . . . . . . . . 122II. Nutzen von …”

Zusammenfassende Würdigung und Ausblick S. 376-382

„… indem U.S.-amerikanischen Anrechnungssystem (Foreign Tax Credit System) und den U.S.-amerikanischen …” „… . Hochsteuerlandvom Steuerwettwerb und vom Harmonisierungsprozess profitiert. Dadurchdass einige Tax Havens in …” „… Rechtmäßigkeitskontrolle (tax compliance) und einer Optimierung in Form eines Benchmarkings. Ansonstenerhöht sich die …”

Schweiz S. 237-241

„… , 167; Bessard, The Swiss Tax System: Key Features and Lessons for Policymakers, Tax Notes International …” „… , Vol. 43, 225, 228;Bessard, The Swiss Tax System: Key Features and Lessons for Policymakers, Tax …” „… Gegensatz zu den Offshore Tax Havens, die in dieser Schrift untersucht werden, bietet die Schweiz eine Fülle …”

Niederlande S. 197-206

„… relating to turnover taxes – Common system of value added tax:uniform basis of assessment (77/388/EEC …” „… Taxes« in light of the opinion of advocate general Kokott in the N. case, Steuer und Wirtschaft …” „… demand for tax haven operations, Journal ofPublic Economics 2006, Vol. 90, 513, S. 517. 831 Als Überblick …”

Zypern S. 243-245

„… , Hong Kong Tax System – The MostSimple Tax System in South East Asia?, Tax Planning International Review …” „… legaleSteuerplanung betrieben wird; was vor allem an der fehlenden Tradition als ein Quality Tax Havens liegt; daher …” „… Steuerplanungsmöglichkeiten.1065 1060 Chetcuti Dimech, Tax Planning in Malta, Tax Planning International 2006, SpecialReport …”

Malta S. 241-243

„… in the EC Treaty – A Swiss Income Tax Perspective, European Taxation 2007, 508, 509; Hinny …” „… Swiss-EC Agreement on intra-group dividend,interest and royalty payments, EC Tax Review 2006, Vol. 15 …” „… Company Tax Regimes: A Comparative Study, European Taxation 2007, 562, 568. 1047 Wüthrich, Switzerland, in …”

Nutzen für Tax Havens S. 130-132

„… das U.S.-amerikanische Foreign Tax Credit System. 480 Hines, Do Tax Havens Flourish?, NBER / Tax …” „… 130 Kapitel 5: Tax HavensHavens vermehrt mit Eigenkapital und in Hochsteuerländer eher mit …” „… primäre Nutzen von U.S.-amerikanischen Tochtergesellschaften in großenTax Havens die Reallokation von …”

Dänemark S. 234-237

„… Participations,European Taxation 2005, Vol. 45, 167; Bessard, The Swiss Tax System: Key Features and Lessons for …” „… der Beteiligungsertragsbefreiung. 1009 Dorfmüller, Tax Planning for U.S. MNCs, 2003, S. 153 …” „… Roch, The reform of a tax code, British Tax Review 2004, 234-247; Cusi, Spain focuses on anti-avoidance …”

Belgien S. 217-220

„… Missbrauchsvorschrift in § 42 AO. Siehe, Kessler/Eicke, Closer to Haven? New German Tax Planning Opportunities, Tax …” „… Wirtschaft International 2005, 205-212. 931 Ernst & Young, New Tax Treatment of Headquarter and Holding …” „… , International Tax Review 2006, June, 70; McLoughlin, Ireland – Yearin Review, Tax Notes International 2004, Vol …”

Nutzen für U.S.-amerikanische Unternehmen S. 126-130

„… das U.S.-amerikanische Foreign Tax Credit System. 480 Hines, Do Tax Havens Flourish?, NBER / Tax …” „… 126 Kapitel 5: Tax HavensAbbildung 19: Tax Haven MusterII. Nutzen von Tax HavensEine der …” „… Haupteigenschaften von Tax Havens ist, dass sie die Möglichkeitbieten, Unternehmensgewinne aus einem Land in andere …”

Charakteristika von Tax Havens S. 118-126

„… unterschiedlich verstanden wird (»one man’s tax haven isanother man’s tax system«).433 In vielen Hochsteuerländern …” „… 118 Kapitel 5: Tax HavensKapitel 5:Tax Havens Nur wenige Begriffe im internationalen Steuerrecht …” „… rufen so widersprüchliche Konnotationen hervor wie der Begriff des Tax Haven [Abbildung 18]. Abbildung …”

Deutschland S. 220-229

„… Beteiligungen getätigt wurden;955 Ruling-System.956Jedoch gibt es auch ein paar Nachteile:957 5%ige …” „… Application of Statutory Antiavoidance Rule, World Tax Daily 22.12.2005, Doc 2005-25677; Vanhaute, Belgiumin …” „… International Tax Planning, 2004, S. 203-255.952 Huygen/Moreau/Claes u.a., Belgium-U.S. Treaty Introduces Key …”

Gestaltungsmittel der Steuerplanung mit Holdinggesellschaften S. 81-87

„… Gruppenbesteuerungssystem.Aufgrund später hinzugefügter Restriktionen hat das dänische System viel von seiner Attraktivität …” „… eingebüßt. Siehe Emmeluth, Host Country Denmark, Tax PlanningInternational Forum 2005, Vol. 26, September …” „… , 219, 220. 272 Kessler, Die Euro-Holding, 1996, S. 279ff. Ferner, Dorfmüller, Tax Planning forU.S. MNCs …”

Steuersätze und Steuerklima S. 327-328

„… . 94-100.1413 Endres/Schreiber/Dorfmüller, Holding companies prove worth, International TaxReview 2007, January …” „… , 43, 45. 1414 Kessler/Eicke, Life Goes On – The Second Life of the German Trade Tax, Tax …” „… deutscheGewerbesteuer basiert auf dem französischen System der Patentes. Vgl. Zitzelsberger, Grundlagen der …”

Anti-Missbrauchsregeln S. 292-327

„… where a person who is notentitled to the benefits of a tax treaty makes use – in the widest meaning of …” „… available directly.« Larking, IBFD International Tax Glossary, 4th ed.,2001) S. 367. Ausführlich zu …” „… Anti-Treaty-Shopping Vorschriften, de Graaf,Designing an anti-treaty shopping provision, EC Tax Review 2008, 12-23 …”

Strategien für die Steuerplanung mit Holdinggesellschaften S. 80-81

„… dänische Gruppenbesteuerungssystem.Aufgrund später hinzugefügter Restriktionen hat das dänische System viel …” „… von seiner Attraktivität eingebüßt. Siehe Emmeluth, Host Country Denmark, Tax PlanningInternational …” „… , Dorfmüller, Tax Planning forU.S. MNCs, 2003, S. 68-81. Siehe auch die tabellarische Auflistung der Maßnahmen …”

OECD-Ansatz S. 140-147

„… Bereitstellungöffentlicher Güter betrachten.546 Stattdessen machen sich manche Tax Havens die Schwächen, Systembrüche und …” „… der Production und Headquarter Tax Havens526 durchgesetzt werden könnten. Um die »Unterbesteuerung …” „… , Internationalization and Business Tax Revenue – Evidence fromGermany, 2007, S. 10-15.523 Der Grad der …”

Grenzen der Steuerplanung S. 57-59

„… . Frequentlyinvolve offshore financial centers. 4. Highly complex. 5. Exploit asymmetriesbetween national tax systems …” „… der163 Clarke, 2002, S. 6, 7; Merks, Tax Evasion, Tax Avoidance and Tax Planning, Intertax 2006, Vol …” „… . 34, 272; Nadal/Parillo, Socially Responsible Taxation – Much AdoAbout Nothing?, Tax Notes …”

Reformvorschläge für das U.S.-amerikanische internationale Steuerrecht S. 351-352

„… Tax Reform: All Talk, No Action, Tax Notes International2007, Vol. 47, 800, 801, 803, 804, 808. »The …” „… top three corporate tax preferencesare first, the expensing of R&E expenditures, second, the deferral …” „… 2(I.). 1529 Weiner, U.S. Corporate Tax Reform: All Talk, No Action, Tax Notes International2007, Vol …”

Konkrete Trends in der U.S.-amerikanischen Abkommenspraxis S. 345-350

„… nämlich im Rahmen desForeign Tax Credit Systems1518 bis zu einer Höhe von 35% anrechnen lassen. Für die …” „… Tax Review 2006, Vol. 17, July/August, 45; Brown,Testimony before the Senate Committee on Foreign …” „… . 1503 Goulder, U.S. Tax Officials Talk Up Treaty Arbitration, Tax Notes International2006, Vol. 45, 17 …”

DBA-Netzwerk / Vermeidung von Doppelbesteuerungen S. 285-288

„… Betriebstätte zahlt. In einem solchen Fall kann die Steuer im Rahmen des Foreign Tax Credit-Systems in den …” „… TaxReview 2007, January, 43, 45. 1274 Afhüppe, Steinbrück prüft alle Steuerabkommen, Handelsblatt 10.9.2007 …” „… Subject-to-Tax Rule, European Taxation 2007, 480-483; Grotherr, Zum Anwendungsbereich der unilateralen …”

Folgerungen S. 350-351

„… zweistelligen Zahl anU.S.-amerikanischen Doppelbesteuerungsabkommen mit Null-Quellen-1523 Goulder, U.S. Tax …” „… Officials Talk Up Treaty Arbitration, Tax Notes International2006, Vol. 45, 17. 1524 Hierzu ausführlich …” „… Niznik, The Arbitration Clause in Recent U.S. Tax Conventions,Tax Notes International 2007, Vol. 45 …”

Einleitung und Problemstellung S. 23-28

„… . Die Problematik besteht nicht nur darin, dassdas U.S.-Steuerrecht aufgrund des »Foreign Tax …” „… Foreign Direct Investment Location Decisions, International TaxJournal 2007, Vol. 33, May/June, 39-48 …” „… . Über den Einfluss von Steuern auf dieseEntscheidungen, Becker/Fuest, Tax Competition – Greenfield …”

CFC-Regeln (Hinzurechnungsbesteuerung) S. 288-292

„… Betriebstätte zahlt. In einem solchen Fall kann die Steuer im Rahmen des Foreign Tax Credit-Systems in den …” „… Holdingstandort nutzen. Das Handeln der Tax Havens hat die deutschen CFC-Regeln geformt.1290Die Vorschriften …” „… TradeTax, Tax Notes International 2007, Vol. 48, 279, 282; Herzig, Reform der Unternehmensbesteuerung …”

Besteuerung der Arbeitnehmer sowie Steuerklima S. 195-196

„… , 1871, 1875.821 Council Conclusions on Co-ordinating Member States' direct tax systems in theInternal …” „… Contributions and CapitalDuty, Tax Notes International 2007, Vol. 48, 385-386.812 Siehe Elschner/Overesch, Die …” „… Vergleich, DB 2006,1017ff.; Elschner/Lammersen/Overesch u.a., The Effective Tax Burden of Companies and on …”

DBA-Netzwerk S. 189-190

„… DBA-Netzwerk ist wichtig, sondern auch, ob die anwend-776 VanderWolk, How to Use Tax Treaties in International …” „… Tax Planning, U.S. Taxationof International Operations, 19.4.2000, 5279. Ferner, van Raad, In a world …” „… Individual,2003, Ch. 5, S. 130, 131. 778 Im Detail, Kessler, Die Euro-Holding, 1996, 296; Dorfmüller, Tax …”

Modularisierung der Darstellung S. 31

„… . 25 Dorfmüller, Tax Planning for U.S. MNCs, 2003. 26 Bardet/Beetschen/Charvériat u.a., Les holdings …” „… Worldwide Corporate Tax GuidePWC Corporate TaxesWorldwide SummariesDeloitte International Taxand Business …” „… GuideIBFD Corporate Taxation(Loseblatt)IBFD European Tax HandbookIBFD Global Corporate Tax HandbookKPMG …”

Gruppenbesteuerung S. 188-189

„… Systemen große Unterschiede.773 Sollte eine Common Consolidated CorporateTax Base (CCCTB) innerhalb der …” „… tax systems in theInternal Market, 2792nd Economic and Financial Affairs Council Meeting v. 27.März …” „… Gruppenbesteuerungssysteme.775 769 Merks, Categorizing Corporate Cross-Border Tax Planning Techniques, Tax NotesInternational …”

Thin Cap-Regeln S. 187-188

„… zwischen den verschiedenen Systemen große Unterschiede.773 Sollte eine Common Consolidated CorporateTax …” „… Co-ordinating Member States' direct tax systems in theInternal Market, 2792nd Economic and Financial Affairs …” „… , Globalization, Tax Competition, And the FiscalCrisis of the Welfare State, Harvard Law Review 2000, Vol. 113 …”

Thin Cap-Regel (Zinsschranke) S. 278-284

„… Enacts New Thin Capitalisation Rules, Tax Planning International Review 2004, Vol. 3, February, 17ff …” „… Endres/Schreiber/Dorfmüller, Holding companies are keyinternational tax planning tool, International Tax Review 2006 …” „… companies prove worth, International Tax Review 2007,January, 43, 45.IV. Thin Cap-Regel (Zinsschranke) 279 …”

Lösung S. 372-373

„… Finanzierungsgesellschaft mit Sitz ineinem Tax Haven eingesetzt werden. Eine solche Finanzierungsgesellschaft muss aber im …” „… Sonderverwaltungszone Hongkong (»One Country, Two Systems«) und zum anderen das sich im Aufbaubefindliche DBA-Netzwerk …”

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Die Rechtsprechung des EuGH in ihrer Bedeutung für das nationale und internationale Recht der direkt

Jutta Kruthoffer-Röwekamp (Hrsg.)

Reihe: Steuerwissenschaftliche Schriften

Band 21 2010

Treffer in den folgenden Teilen:

Peter J. Wattel EC law and direct taxation: l’Europe des juges et des contribuables S. 17-28

„… involved have more or less the same tax system (e.g. both allowing deduction of personal allowances to …” „… -446/04, FII GLO (paragraph 5): in an imputation system such as in Manninen, "corporation tax serves as a …” „… , Krankenheim Ruhesitz am Wannsee), to finally return to the characterization “cohesion of the tax system” (C …”

Raffaele Russo Double taxation agreements between international and European law S. 53-60

„… treaties. I am thinking about the Bouanich case where the Court stated that “Since the tax system under the …” „… importance of ensuring the transparency of the tax system. Because of the current financial and economic …” „… solution. Our work must serve to reduce the frictions between domestic tax systems by applying common …”

Philip Baker ECJ jurisprudence from the British point of view (Die Rechtsprechung des EuGH aus britischer Sicht) S. 97-104

„… common point of reference to discuss our tax systems, show how critical the ECJ is in bringing us towards …” „… tax systems that are consistent with a single market. I don't think anyone from the UK would seriously …” „… High Court. I am too young to be a judge and I am a tax lawyer. As you may know, in the United Kingdom …”

Richard Lyal Community law beyond the European Community: Free movement of capital in the wider world S. 119-132

„… evils as tax avoidance, tax evasion or money laundering, or at ensuring the coherence of the tax system …” „… . In the field of tax, most cases before the Court of Justice have concerned movements of dividends and …” „… other rules which may hinder investment, including tax provisions. Overlap with other freedoms It …”

Koen Lenaerts Die Entwicklung der Rechtsprechung des Gerichtshofs der Europäischen Union auf dem Gebiet der direkten Besteuerung S. 29-52

„… ., Some Theoretical Thoughts on Judicial Power and Tax Law, with a Particular Focus on the ECJ, in …” „… Hinnekens, L. und Hinnekens, P. (Hrsg.), A Vision of Taxes within and outside the European Borders …” „… . 485; Kingston, S., A light in the darkness: recent developments in the ECJ’s direct tax jurisprudence …”

Clemens Fuest Steuersysteme in Europa – Quo Vadis? S. 167-180

„… , (2007), Internationalization and Business Tax Revenue, Working Paper, European Tax Policy Forum …” „… . European Commission (2003), An internal market without company tax obstacles, achievements, ongoing …” „… ), General Tax Principles, Common Consolidated Corporate Tax Base Working Group, Working Paper 01, Brussels …”

Hanno Kube Die ungeschriebenen Rechtfertigungsgründe im Bereich der Steuern S. 133-156

„… tax systems“); mitunter wird freilich ohnehin vertreten, dass es sich bei der Wahrung der ausgewogenen …” „… EG-Rechts Rehm/Feyerabend/Nagler, IStR 2007, S. 7 (12); kritisch Wimpissinger, EC Tax Review 2008, S. 173 …” „… to impose taxes; französisch: répartition du pouvoir d’imposition) missverständlich ist. Es kann bei …”

Joachim Wieland Der EuGH als Steuergesetzgeber? S. 157-166

„… of de facto non-discrimination could very easily result in the disintegration of national tax III. 13 …” „… Besteuerungsrechte zwischen dem Wegzugsstaat und dem Auf- 20 Vanistendael, The Limits to the New Community Tax Order …” „… , Schlussanträge vom 31. 05. 1995, EuGH, Slg. 1995, I-2493 Rdnr. S-31 – Wielockx. 160 Joachim Wieland systems”.20 …”

Philippe Martin La jurisprudence de la CJCE du point de vue du Conseil d’Etat (France) (Die Rechtsprechung des EuGH aus der Perspektive des Conseil d’Ètat (Frankreich) S. 77-84

„… renvoi du Conseil d’Etat, qui concernait une taxe spéciale sur les laboratoires pharmaceutiques, le …” „… latentes en cas d’expatriation, dite « exit tax », l’affaire Denkavit C-170/05 jugée par la CJCE le 14 …” „… surcroît, la juridiction nationale participe avec la CJCE à un système juridictionnel communautaire. Le …”

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Das Teilen beherrschen

René Geißler (Hrsg.), Felix Knüpling (Hrsg.), Sabine Kropp (Hrsg.), Joachim Wieland (Hrsg.)

Reihe: Schriftenreihe des Europäischen Zentrums für Föderalismus-Forschung Tübingen (EZFF)

Band 45 2015

Treffer in den folgenden Teilen:

Hansjörg Blöchliger Fiscal Equalisation: Main Policy Issues S. 259-282

„… the progressivity of the tax system or the design of social security - their purpose and outcomes are …” „… is by the representative tax system (RTS). A few main taxes and their tax base are usually sufficient …” „… reform of its equalisation system, reduced the number of taxes in its RTS from 34 to 5. Different …”

Enid Slack Local Finances and Fiscal Equalization Schemes in Comparative Perspective S. 283-312

„… value added tax) are included in the measure of fiscal capacity. The equalization system ranks all …” „… the equalization formula but rather a representative tax system (RTS) approach is used. In Australia …” „… literature prescribes user charges and a very limited tax base for local governments (Bird/Slack 2013).1 …”

Giorgio Brosio Intergovernmental Equalization Transfers with National Standards S. 313-332

„… frequently happens in education and health). In a system of separation of legislation powers, the legislation …” „… of the Italian equalization transfer system that is presently in the making with huge delays and …” „… difficulties. According to the law the system has to be built on a very extensive use of standards referred to …”

Gisela Färber Verteilung der Besteuerungskompetenzen vs. Finanzausgleich - eine subnationale Perspektive S. 209-228

„… , Wallace E., 1996, Taxation in a Federal System: The Tax-Assignment Problem, Public Economic Review: 1. Sam …” „… , Reinhardt and Steel, Lee, 2006, A brief history of Australia’s tax system …” „… Steuerbemessungsgrundlagen in Niedrigsteuerländer und besondere, nicht-öffentliche Steuerkontrakte, sog. „tax rulings …”

Ehtisham Ahmad Debt Rules and Sanctions in Comparative Perspective S. 333-356

„… jurisdiction. Thus, the tax policy element involving jurisdictional controls over rates or bases at the margin …” „… draws extensively on Ahmad (2015). Debt Rules and Sanctions in Comparative Perspective 335 the system of …” „… activities [the IMF’s Government Financial System Manual (GFSM) together with the UN’s functional …”

Thomas O. Hueglin Social Justice and Solidarity as Criteria for Fiscal Equalization S. 35-48

„… . 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 …” „… in both legislative chambers of a bicameral federal system; a two-step process of approval and …”

Arthur Benz Wie können Föderalismusreformen gelingen? Erfahrungen aus der vergleichenden Forschung S. 73-94

„… territorial reorganisation of public service delivery, changes of the sub-central tax structure and the …” „… reformiert, nachdem er in früheren Jahren immer wieder korrigiert worden war. Das System wurde dabei nicht …” „… erwies sich als nicht hinreichend stabil. Das System ist nach wie vor politisch umstritten. Durch die …”

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Gleichbehandlung und Neutralität im Internationalen Ertragsteuerrecht aus Sicht des Welthandelsrechts (WTO)

Christian Trottmann

Reihe: Steuerwissenschaftliche Schriften

Band 20 2010

Treffer in den folgenden Teilen:

Literaturverzeichnis S. 337-354

„… through the Tax System,Washington DC, 2004. PORGES, AMELIA/TRACHTMAN, JOEL. P.: Robert Hudec and Domestic …” „… Expenditures – Shedding Light on Government Spending through the Tax System,Washington D. C., 2004. 352 …” „… on Tax Systems, in: Kirchhof, Paul/Lehner,Moris/Raupach, Arndt/Rodi, Michael (Hrsg.), Staaten und …”

Folgerichtigkeitsprüfung als Unterscheidung Fiskalzweck – Lenkungszweck S. 306-309

„… income tax system«. Die andere Normgruppe dient der Verteilung von Subventionen des Gesamtstaates durch …” „… dasSteuersystem, es handelt sich um das »tax expenditure system«. In der Sache geht es also um eine Unterscheidung …” „… nach Fiskal- und Lenkungsfunktion.1324 Das normal income tax system (also die Summe aller …”

Zwischenergebnis S. 302-304

„… March 2000, WT/DS108/R, Rz. 7.122: »Thus, the United States isfree to maintain a world wide tax system …” „… , a territorial tax system or any other typeof system it sees fit. This is not the business of the WTO …” „… exporters created by the US tax system itself.« Wie dargelegt haben die Spruchkörper aus Fn.59 S. 2 ASCM …”

GATT S. 250-261

„… taxes«(»innere Abgaben«) nicht protektionistisch ausgestaltet bzw. angewendetwerden.1062 Da nur als …” „… shall otherwise apply internal taxes or other internal charges to imported or domestic products in a …” „… internal taxes and other internalcharges, and laws, regulations and requirements affecting the internal …”

Vergleichsgruppenbildung lediglich Methode gegen Gesetzesumgehung S. 304-306

„… exporters created by the US tax system itself.« Wie dargelegt haben die Spruchkörper aus Fn.59 S. 2 ASCM …” „… MCDANIEL, The Impact of Trade Agreements on Tax Systems, S. 1105 ff. (Zweitveröffentlichung in INTERTAX Vol …” „… , Internationales Steuerrecht, S. 605 ff.1311 MCDANIEL, Tax Law Review 2004, S. 275, 288 f.; LÜTKE, Die …”

Koordinationslösung S. 309-311

„… ruling is ist firm support of thelogic, that each country has a »baseline« normative tax system that …” „… dagegennicht aufgelistet.1334 MCDANIEL, The Impact of Trade Agreements on Tax Systems, S. 1109; MCDA-NIEL, Tax …” „… allgemein1333 MCDANIEL, Tax Law Review 2004, S. 275, 291. Das amerikanische »Tax Expenditure Budget« etwa …”

Welthandelsrecht als Meta-Meta-Recht? S. 315-317

„… geschlossenes System.Grundprinzipien, etwa das Leistungsfähigkeitsprinzip, werden im Hinblick auf eine fremde …” „… DBAs als Fiskalzwecknormenan, MCDANIEL, The Impact of Trade Agreements on Tax Systems, S. 1107.1370 …” „… HUDEC, Industrial Subsidies: Tax Treatment of‘Foreign Sales Corporations’, S. 190 und Kapitel 3.316 …”

Umsatz- bzw. Mehrwertsteuer S. 226-227

„… thestructure of tax systems prevalent at that time, the GATT provisions were written withrespect to the …” „… 226 Kapitel 5: Der steuerliche Grenzausgleich (Border Tax Adjustment, BTA)nachfrage dagegen nur …” „… die Gegner einer Einbeziehung der Mehrwertsteuer in das BTA, REPORTOF THE WORKING PARTY ON BORDER TAX …”

Verhältnis von Subvention und Diskriminierung in Entscheidungen der Spruchkörper S. 195-212

„… verschiedener Stelle im WTO-System wieder, im GATT etwa inArt. XIII, Art. XIV und Art. XX. Die zwei …” „… umfassendes System derNichtdiskriminierung«, BERRISCH, Das Allgemeine Zoll- und Handelsabkommen(GATT 1994), S …” „… Vereinzelthaben die Spruchkörper zudem systematisch-teleologisch argumentiert.Art. III GATT stünde in …”

Die Entscheidungen der Spruchkörper S. 160-166

„… 24. Februar 2000 bestätigte der Appellate Body die Entschei-648 LUBKIN, Tax Management International …” „… , APPELLATE BODY REPORT, UnitedStates – Tax Treatment for "Foreign Sales Corporations", Adopted on 20 March …” „… . Dieser Report wurde am 20. März 2000 angenommen.1. Sachentscheidungsvoraussetzungen – Apropriate Tax …”

Verständnis des GATT S. 227-228

„… wasemployed, it was entirely in a partial equilibrium framework. In keeping with thestructure of tax systems …” „… anything other than a passive or implicitacceptance of neoclassical tax shifting assumptions. Thus, there …” „… excise taxes on the products of particularindustries. In this setting, the partial equillibrium …”

BTA und Product-Process Doctrin S. 238-246

„… 238 Kapitel 5: Der steuerliche Grenzausgleich (Border Tax Adjustment, BTA)angesehen werden.1020 …” „… Aufteilung auseinander.1021 MORGENTHALER, Die Lizenzgebühren im System des internationalen Steuerrechts,S …” „… (Tuna I), Unadopted, 39s/155, Rz. 5.13 ff. und PANEL REPORT, United States – Taxes on Automobiles …”

Ungleichbehandlung als Tatbestand der Subvention S. 280-295

„… that WTO obligationssomehow compel Members to choose a particular kind of tax system; this is not so.A …” „… . Given the variety and complexity of domestic tax systems, it willusually be very difficult to isolate a …” „… durch eine so verstandene »dual tax« oder durchunterschiedliche Methoden zur Verhinderung einer …”

Zwischenergebnis S. 175-177

„… Sec. 101 (d) AJCA.743 Sec. 101 (f) AJCA.744 PANEL REPORT, United States – Tax Treatment for "Foreign …” „… March 2006, WT/DS108/RW2, Rz. 1 ff.; APPELLATE BODY REPORT, UnitedStates – Tax Treatment for "Foreign …” „… Tax-Cases deckten die materiellen Schwächen von Art.XVI GATT, namentlich die unklaren Formulierungen, welche …”

Rechtfertigung staatlicher Intervention S. 73-84

„… , siehe hierzu JACKSON, The World Trading System:Law and Policy of International Economic Relations, S …” „… System:Law and Policy of International Economic Relations, S. 254 f., 283 und TREBIL-COCK/HOWSE, The …” „… Policy, S. 227,231. Mit Hinweis auf die common-law Praxis JACKSON, The World Trading System: Law and …”

Bedeutung der Fragestellung und Ziel der Arbeit S. 30-31

„… Impact of Trade Agreements on Tax Systems, S. 1109 f. Zu den ökonomischen Wirkungen der einzelnen …” „… gelangen. Siehe hierzuBAO, INTERTAX 2001, S. 283, 288 ff.26 UNCTAD, Tax Incentives and Foreign Direct …” „… liefertPOLACKOVA BRIXI/VALENDUC/LI SWIFT, Tax Expenditures – Shedding Light onGovernment Spending through the Tax …”

Stichwortverzeichnis S. 355-358

„… pricing requirement S. 131, 136,141, 144 f.Border Tax Adjustment S. 101, 217 ff.,248 f., 253 ff., 256 …” „… , 269, 271, 284,324, 331.Bretton-Woods-System S. 124.Bundesverfassungsgericht S. 213 f., 237,306.»but …” „… ff.,280 ff.Foreign Tax Credit S. 108 ff.Free-Rider S. 73, 100.Freistellungsverfahren S. 94 ff …”

Besteuerung des Welteinkommens (1913) S. 106-108

„… GATT-System der einstimmigen Annahme aller Mitgliedstaaten (sog.»positiver Konsens«), welche in den meisten …” „… TaxCompetition - An Emerging Global Issue, S. 1 ff. und JACOBS, InternationaleUnternehmensbesteuerung, S. 5 und …” „… grundsätzlich voll erfasst.II. Foreign Tax Credit (1918)Bezogen amerikanische Steuerpflichtige nach 1913 …”

Internationales Ertragsteuerrecht S. 91-100

„… , MORGENTHALER, Die Lizenzgebühren im System des internationalen Steuerrechts, S. 33.309 Zum Begriff ausführlich …” „… Lizenzgebühren im System desinternationalen Steuerrechts, S. 94 ff.316 HOMBURG, Allgemeine Steuerlehre, S. 272 f …” „… erst, wenn eineBetriebstätte vorliegt, WARREN JR., Tax Law Review 2001, S. 131, 132 mit Verweisauf das …”

BTA in Abgrenzung zu den Steuerrechtfertigungslehren S. 235-237

„… , 542 f.236 Kapitel 5: Der steuerliche Grenzausgleich (Border Tax Adjustment, BTA)den Mittelpunkt. Die …” „… (mobile)Unternehmensgewinne zu Lasten der Besteuerung (immobiler) Arbeitseinkommen (dual tax) bzw. die stärkere Gewichtung der …” „… . Ebenso SCHÖN: »Das feingesponnene System horizontaler Steuergerechtigkeit, welches das Prinzip …”

Problemstellung S. 178-179

„… providing security and predictability to the multilateral trading system.«B. Abkommensübergreifende …” „… . Eineüber den Wortlaut hinausgehende, abkommensübergreifende systematisch-teleologische Interpretation747 …” „… .748 Art. 3.2 S. 1 DSU lautet: »The dispute settlement system of the WTO is a centralelement in …”

Die Subventionskontrolle S. 55-64

„… Trade, S. ; BENITAH, The law of subsidies under the GATT/WTO system, S. 1 ff.; CLOUGH, International …” „… neue Regime der Beihilfenkontrolle in der WTO, S. 97 ff. 138 CROOME, Reshaping the World Trading System …” „… States – Tax Treatment for"Foreign Sales Corporations" Recourse to Article 21.5 of the DSU by …”

BTA und zwischenstaatliche Verteilungsgerechtigkeit S. 237-238

„… überzuwälzen.1019 Siehe hierzu Kapitel 2.238 Kapitel 5: Der steuerliche Grenzausgleich (Border Tax Adjustment …” „… Aufteilung auseinander.1021 MORGENTHALER, Die Lizenzgebühren im System des internationalen Steuerrechts,S …” „… Harmonisierung ist Systemwettbewerb. Hierzu gehört auch das jeweilige Verhältnis zwischendirekten und indirekten …”

Problemstellung: Gleichbehandlung in Abwesenheit einer Harmonisierung S. 89-91

„… .; MORGENTHALER, DieLizenzgebühren im System des internationalen Steuerrechts, S. 32 ff.; REIMER, DerOrt des …” „… Unterlassens, S. 318 ff.302 Zum Stand der Diskussion siehe SLEMROD, Tax Cacophony and the Benefits ofFree Trade …” „… bei Nicht-Harmonisierung der nationalen Rechtssystemeist zwangsläufig der Systemwettbewerb der …”

Vorüberlegung S. 189-192

„… basic principlesand to further the objectives underlying this multilateral trading system«.808 Natürlich …” „… (exercise taxes)unterworfen. Von amerikanischer Seite wurde versucht, diesen Verstoß gegen Art.III Abs. 2 …” „… oderRechtsprinzipien ist im Hinblick auf das jeweilige Systematisierungsziel(verstanden als Erklärungsziel oder …”

Gründungsverträge Internationaler Organisationen S. 183-188

„… B. Abkommensübergreifende, systematisch-teleologische Auslegung 183II. Gründungsverträge …” „… . Abkommensübergreifende, systematisch-teleologische Auslegung 185ben in Verbindung mit dem Hinweis auf Vertragsziel- und …” „… , Japan – Taxes on Alcoholic Beverages, Adopted on 1 November1996, WT/DS8/AB/R, S. 12.788 APPELLATE BODY …”

Die Diskriminierungstatbestände im Gesamtsystem S. 34-55

„… ., SLEMROD/AVI-YONAH, Tax Law Review2002, S. 533, 536, SENTI, WTO System und Funktionsweise der Welthandelsordnung, S …” „… sich an verschiedener Stelleim WTO-System wieder, im GATT etwa in Art. XIII (nichtdiskriminierende …” „… .; JACKSON, The World Trading System: Law and Policy of International Economic Relations, S. 157 ff., 213ff …”

Die Entscheidung(en) des Panels (1976) S. 135-143

„… domestic tax system because of an international rule affecting a modest portion of the transactions covered …” „… 537 PANEL REPORT, United States Tax Legislation (DISC), Adopted on 7-8 December1981, L/4422, Rz. 67 ff …” „… , however, that the deferral did notattract the interest component of the tax normally levied for late or …”

Die Einführung der DISC (1971) S. 124-128

„… ein allgemein als (Anfang vom) Ende fixer Währungskurse (»Bretton-Woods-System«) bekannt gewordener …” „… : »The U.S. tax code is structurally different thanthat of most other nations.« (S. 1068). »By contrast …” „… , the Member States of the EUemploy a territorial system – i.e., only income earned within the borders …”

Ausgangssituation S. 122-124

„… 474 Genaue Darstellung bei SCHOENFELD, Die Wirtschaftsprüfung 1975, S. 309, 316 f.475 Die Tax …” „… GATTLegal System, S. 45 ff.) und JACKSON, The American Journal of International Law1978, S. 747 ff. Die …” „… von einer Benachteiligung durch die bestehende GATT-Praxis zumsteuerlichen Grenzausgleich (Border Tax …”

Tatbestandsausschluss im Rahmen der Exportsubvention Art. 3 ASCM? S. 275-279

„… rules, to tax any categories of income, whether foreign- ordomestic-source income. The United States …” „… argues that, since there is no requirementto tax export-related foreign-source income, a government …” „… cannot be said to have"foregone" revenue if it elects not to tax that income. It seems to us that, taken …”

Fragestellung S. 105-106

„… States – Tax Treatment for "Foreign Sales Corporations",Adopted on 20 March 2000, WT/DS108/R, Rz. 1 ff …” „… .; APPELLATE BODY REPORT,United States – Tax Treatment for "Foreign Sales Corporations", Adopted on 20March …” „… 2000, WT/DS108/AB/RW, Rz. 1 ff.; PANEL REPORT, United States – TaxTreatment for "Foreign Sales …”

Das »Understanding« (1981) S. 143-148

„… Tax Legislation (DISC), Adopted on 7-8December 1981, L/4422, Rz. 74.567 HUDEC, Minnesota Law Review …” „… restlichen Tax Casesanzunehmen.572 Die amerikanische Position war unverändert ökonomischgeprägt: Die …” „… effektive Belastung durch die DISC entspräche derjenigen unter einem »territorialen« System (bei …”

Ausblick S. 330-332

„… Tax-Cases haben gezeigt, dass Exporte durch eine großzügige Verrechnungspreis-Praxis subventioniert werden …” „… .; GRYNBERG/CHILALA, WTO Compatibilityof the OECD ‘Defensive Measures’ against Harmful Tax Competition, S. 151 …” „… Response to Counter Measures under theOECD's Recommendations Applicable to Alleged Tax Heavens, S. 177 ff …”

Grenzausgleich für indirekte Steuern S. 232-233

„… 232 Kapitel 5: Der steuerliche Grenzausgleich (Border Tax Adjustment, BTA)Bemerkenswert erscheinen …” „… der Unternehmensbesteuerung imHinblick auf die gestiegenen Lohnnebenkosten (payroll taxes …” „… 1005 BUCKLEY/DAVIS, Tax Notes International 2002, S. 443, 448. Dieser Aussage liegtein Vergleich mit …”

Fiskalzwecknormen S. 27-30

„… Light onGovernment Spending through the Tax System, S. 1 ff.27 Die Vermutung erscheint nahe liegend …” „… in die Diskussion gelangen. Siehe hierzuBAO, INTERTAX 2001, S. 283, 288 ff.26 UNCTAD, Tax Incentives …” „… in den wichtigsten Staaten liefertPOLACKOVA BRIXI/VALENDUC/LI SWIFT, Tax Expenditures – Shedding …”

Subpart F (1962) S. 117-122

„… zu einem Ungleichgewicht in der Kapitalbilanz führte, PECH-MAN, Federal Tax Policy, S. 160.437 Aus …” „… auch AVI-YONAH, Tax Notes 1998, S. 1775 ff.449 ISENBERGH, International Taxation U. S. Taxation of …” „… 474 Genaue Darstellung bei SCHOENFELD, Die Wirtschaftsprüfung 1975, S. 309, 316 f.475 Die Tax …”

Steuern als Kosten für Öffentliche Güter bei Produktion und Vertrieb: Schlussfolgerungen aus der Ökonomischen Theorie S. 233-235

„… Situation bei der Ertragsbesteuerung der Herstellungsgewinne. Ganz offensichtlich geht das GATT/WTO-System …” „… Grenzausgleich (Border Tax Adjustment, BTA)lung zu gelangen und hierauf seine Fiskalpolitik aufzubauen1009. Ein …”

Problemauffächerung S. 217-219

„… A. Problemauffächerung 217Kapitel 5:Der steuerliche Grenzausgleich (Border Tax Adjustment, BTA)A …” „… . ProblemauffächerungAls steuerlicher Grenzausgleich (Border Tax Adjustment, BTA) werdengemeinhin alle fiskalischen …” „… .925 Die WORKING PARTY ON BORDER TAX ADJUSTMENT des GATT orientierte sich beider Begriffsbestimmung an …”

Ökonomische Wirkung der Asymmetrie S. 230-232

„… 230 Kapitel 5: Der steuerliche Grenzausgleich (Border Tax Adjustment, BTA)geschaffen, hierauf …” „… Verbrauchssteuernund HINES JR., Fundamental Tax Reform in an International Setting, S. 478 ff.Ebenso gehen SCHMÖLDERS …” „… Wissenschaftler war HUFBAUER u. a. von 1974-1976 Director of the International Tax Staff und von 1977-1979 Deputy …”

Klarstellung durch das ASCM S. 221-223

„… Fußnote 60enthält zudem folgenden Hinweis:»Paragraph (h) does not apply to value-added tax systems and …” „… taxes. They recalled the fact thatthe rules of the GATT had been in force for more than twenty years and …” „… served the purpose of trade neutrality of tax adjustment appropriatly and that nomotive could be found to …”

Die Klage der EG S. 157-160

„… deutschen internationalen Konzerns, S. 226 ff.638 OYOLA, Tax Notes International 2003, S. 101 ff. (OYOLA ist …” „… Law Review 1986,S. 1327, 1334 ff.; siehe auch LUBKIN, Tax Management International Journal 2000,S. 611 …” „… litigation.”, HUDEC, Minnesota LawReview 1988, S. 1443, 1505.642 LUBKIN, Tax Management International Journal …”

Asymmetrie bei unterschiedlichem Steueraufkommen S. 228-230

„… 228 Kapitel 5: Der steuerliche Grenzausgleich (Border Tax Adjustment, BTA)Wie dargelegt, war die …” „… Konflikts liefert VON STEINAECKER, DomesticTaxation and Foreign Trade The United States-European Border Tax …” „… Dispute, S. 988 REPORT OF THE WORKING PARTY ON BORDER TAX ADJUSTMENTS, L/3464, S. 97,99 (Rz. 8).989 In …”

Foreign Tax Credit (1918) S. 108-110

„… grundsätzlich voll erfasst.II. Foreign Tax Credit (1918)Bezogen amerikanische Steuerpflichtige nach 1913 …” „… politisch mitunter erwünschter Effekt.386 Die Situation ändertesich mit der Einführung des sog. »Foreign Tax …” „… the credit in 1918 (nor has been said since)that articulated the ultimate purpose of the foreign tax …”

GATS S. 248-250

„… deshalb an Bedeutung verlieren, da eine weite Auslegung von Abs.1053 Der Begriff »taxes on products« hat …” „… genommenhaben BRAUNER, Virginia Tax Review 2005, S. 251, 273 ff., HOFBAUER, Bulletinfor International Fiscal …” „… direct income tax measure wouldgenerally be covered by Article XVII of the GATS. We base this view on the …”

Die FSC – Die rechtliche Ausgestaltung S. 148-157

„… Sachverhaltsdarstellungen der hierzu ergangenen WTO-Entscheidungen, PANEL REPORT, United States– Tax Treatment for "Foreign …” „… ., APPELLATE BODY REPORT, United States – Tax Treatment for "Foreign Sales Corporations", Adopted on 20 March …” „… werden. Dasdiesbezügliche »foreign economic process requirement« war für jede ein-588 LUBKIN, Tax …”

Vorüberlegung: Kapitalimportneutralität als sinnvoller Maßstab S. 319-323

„… . 1621, 1626.1387 MCDANIEL, The Impact of Trade Agreements on Tax Systems, S. 1106. …” „… has ever suggested that a tax exemption on foreign-sourceexport income is more or less …” „… trade-distortive depending on whether tax exemptions are given on non-trade foreign income.« HUDEC, Industrial …”

Themenabgrenzung S. 31-33

„… Impact of Trade Agreements on Tax Systems, S. 1109 f. Zu den ökonomischen Wirkungen der einzelnen …” „… REPORT, United States – Tax Treatment for "Foreign Sales Corporations",Adopted on 20 March 2000, WT/DS108 …” „… /R, Rz. 7.150; APPELLATE BODY REPORT,United States – Tax Treatment for "Foreign Sales Corporations …”

Teleologie der welthandelsrechtlichen Gleichbehandlung S. 317-319

„… Einkünften als Subvention gedeutetwerden kann, AVI-YONAH, Tax Notes International 2000, S. 2841, 2843.1373 …” „… anderen Einkunftsarten auch HUDEC: »But, to the author’s knowledge, no one has ever suggested that a tax …” „… exemption on foreign-sourceexport income is more or less trade-distortive depending on whether tax …”

Art. 31 ff. WÜV als Kodifikation des Völkergewohnheitsrechts S. 179-183

„… B. Abkommensübergreifende, systematisch-teleologische Auslegung 179Ein solches Vorgehen hat zwei …” „… , systematisch-teleologische AuslegungI. Art. 31 ff. WÜV als Kodifikation des VölkergewohnheitsrechtsArt. 3.2 DSU verpflichtet …” „… , Japan – Taxes on Alcoholic Beverages, Adopted on 1 November1996, WT/DS8/AB/R, S. 10 ff.180 Kapitel 4 …”

TRIPS S. 261

„… »Mexiko – Taxes on Drinks« hat jedoch mit keinem Wortdiskutiert, ob Art. III Abs. 2 GATT produktbezogene …” „… Ausführungen gemacht, PANEL REPORT, Mexico – Tax Measures on SoftDrinks and Other Beverages, Adopted on 24 …” „… , PANELREPORT, Mexico – Tax Measures on Soft Drinks and Other Beverages, Adoptedon 24 March 2006, WT/DS308/R …”

Inhaltsverzeichnis S. 11-20

„… ) . . . . . . . . . . . . . . 107II. Foreign Tax Credit (1918) . . . . . . . . . . . . . . . . . . . . . . . . . . 108III. Overall …” „… . Sachentscheidungsvoraussetzungen – Apropriate Tax Forum . . . . . . . . . . . . . . . . . . . . . . . . . . . 1612. Verbotene …” „… . Abkommensübergreifende, systematisch-teleologische Auslegung …”

Bilateral vereinbarter Ausschluss der Anwendbarkeit S. 261-262

Ergebnisse in Thesen S. 333-336

„… Tax-Cases nicht denkbar.2.3. Dementsprechend hat die FSC-ETI-Kontroverse einen grundsätzlich anderen Verlauf …” „… in Thesengewerblichen »dual tax« geführt (welche nach hiesigem Verständnis mitdem …” „… unbewusste) abkommensübergreifende, systematisch-teleologische Herangehensweise lässt sichjedoch an vielen …”

Eigene Ansicht S. 269-271

„… der protektionistischen Wirkung einer Maßnahme zu tun hat,APPELLATE BODY REPORT, Japan – Taxes on …” „… , Rz. 216; APPELLATE BODYREPORT, Chile – Taxes on Alcoholic Beverages, Adopted on 12 January 2000 …” „… effektivenRechtsschutz den Vorrang.1162 Würde man Maßnahmen der »tax administration« von Art. III Abs. 2 ausnehmen,sei …”

Herleitung der Kapitalimportneutralität als welthandelsrechtlicher Maßstab S. 323-328

„… . 1621, 1626.1387 MCDANIEL, The Impact of Trade Agreements on Tax Systems, S. 1106.324 Kapitel 7: Die …” „… auf den Appellate Body zu einereffet utile-Argumentation, PANEL REPORT, United States – Tax Treatment …” „… auszugleichen. Dieses Argument wurdebereits in den Tax-Cases vorgebracht (siehe Kapitel 3). Die Förderung der …”

Fragestellung S. 248

„… deshalb an Bedeutung verlieren, da eine weite Auslegung von Abs.1053 Der Begriff »taxes on products« hat …” „… genommenhaben BRAUNER, Virginia Tax Review 2005, S. 251, 273 ff., HOFBAUER, Bulletinfor International Fiscal …” „… anwendbar sind. Nurdann erscheint (bei Ertragsteuern) eine systematische Auslegung im Hinblick auf die …”

Souveränität als Auslegungskriterium? S. 312-313

„… Subventionsrecht der Welthandelsorganisation, S. 89 f. (APPELLATE BODY REPORT, UnitedStates – Tax Treatment for …” „… DAHM/DELBRÜCK/WOLFRUM,Völkerrecht, Band I/1, S. 215 ff. Zur Steuersouveränität MCDANIEL, Tax LawReview 2004, S. 275, 297. STRICKER …” „… Vergleichsmaßstäbe. Ein solches gespaltenes Regime ist ein welthandelsrechtlicher Systembruch. Bei der …”

Vergleichbare Einkünften S. 311-312

„… Systemgerechtigkeit verbunden sei. Dannaber bestehe die Gefahr, dass falsche systemtragende Grundsätze von den …” „… Subventionsrecht der Welthandelsorganisation, S. 89 f. (APPELLATE BODY REPORT, UnitedStates – Tax Treatment for …” „… DAHM/DELBRÜCK/WOLFRUM,Völkerrecht, Band I/1, S. 215 ff. Zur Steuersouveränität MCDANIEL, Tax LawReview 2004, S. 275, 297. STRICKER …”

Verkehrs- und Verbrauchssteuern S. 100-103

„… als (steuerlicher) Grenzausgleich oder Border Tax Adjustment (BTA) bezeichnet.364 Zwei Ziele werden …” „… TaxCompetition« und die europarechtliche Beihilfenkontrolle. Siehe hierzu MÜLLER,Funktionsfähiger …” „… Systemwettbewerb der Mitgliedstaaten mangelsweiterreichender Harmonisierung als gegeben hin, kommt es dem …”

Zwischenergebnis S. 271

„… teleologischen Argumentation und damit dem effektivenRechtsschutz den Vorrang.1162 Würde man Maßnahmen der »tax …” „… systematisch (im Hinblick auf das GATS) und teleologisch (im Hinblick auf eine Umgehung des GATT) nochmals …”

Ökonomische Wirkung der FSC S. 157

„… deutschen internationalen Konzerns, S. 226 ff.638 OYOLA, Tax Notes International 2003, S. 101 ff. (OYOLA ist …” „… ., Caterpillar Inc., Motorola Inc., Cisco Systems Inc., Du Pontde Nemours und Applied Materials Inc. OYOLA geht …”

Zwischenergebnis S. 103-104

„… TaxCompetition« und die europarechtliche Beihilfenkontrolle. Siehe hierzu MÜLLER,Funktionsfähiger …” „… Systemwettbewerb der Mitgliedstaaten mangelsweiterreichender Harmonisierung als gegeben hin, kommt es dem …” „… Welthandelsrecht zu, einen fairen, die beteiligten Volkswirtschaften nicht schädigenden Systemwettbewerb zu …”

Begriffseingrenzung: Subvention und Diskriminierung S. 24-26

„… , Nondiscrimination in International Tax Law with special reference toThe Netherlands and the United States, S. 7 ff.6 …” „… einen einheitlichenNeutralitäts- und Gleichbehandlungsgedanken zu systematisieren unddann deren …”

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Der deutsche Föderalismus 2020

Ralf Thomas Baus (Hrsg.), Henrik Scheller (Hrsg.), Rudolf Hrbek (Hrsg.)

Reihe: Schriftenreihe des Europäischen Zentrums für Föderalismus-Forschung Tübingen (EZFF)

Band 35 2009

Treffer in den folgenden Teilen:

Christian Leuprecht From unitarizing administrative quasi-federation to a genuine federal system: How demographic change will drive fiscal federalism reform as a means to improving the performance of public finances in Germany S. 252-286

„… , then, the equalization system in its current form is a legally-binding component of the way tax …” „… system with a uniform value-added tax rate and a centralized collection mechanism as the most efficient …” „… way possible of structuring one’s value-added tax system. The Canadian system, for instance, has the …”

Charlie Jeffery Balancing Equity and Diversity in German Federalism and British Devolution: What Public Opinion Tells Us S. 104-125

„… public law, whose natural frame of reference is the national system of law. That frame of reference can …” „… important social dynamics which give meaning to – or challenge – the institutional system. This contribution …” „… federalism, as captured in public views of the operation of the federal system. Second, it uses comparison …”

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