Using a simple model under certainty we show the implications of the new group relief system in Austria effective from 2005 and the reform act of business taxation 2008 in Germany on cross border marginal purchase prices and marginal seller prices concerning incorporations. The results show that...

Anhand eines einfachen Modells unter Sicherheit zur Bewertung von Kapitalgesellschaften wird gezeigt, wie sich die Unternehmensteuerreform 2008 in Deutschland und die Einführung der Gruppenbesteuerung in Österreich in 2005 auf die Käufer- und Verkäufergrenzpreise bei grenzüberschreitendem...

Using a simple model under certainty we show the implications of the new group relief system in Austria effective from 2005 and the reform act of business taxation 2008 in Germany on cross border marginal purchase prices and marginal seller prices concerning incorporations. The results show that...

Using a simple model under certainty we show the implications of the new group relief system in Austria effective from 2005 and the reform act of business taxation 2008 in Germany on cross border marginal purchase prices and marginal seller prices concerning incorporations. The results show that...

In this paper we compare the taxation of capital income in Austria, Germany and Switzerland. Because of the three level taxation in Switzerland, Zug and Zurich are chosen as representative cantons and communities. First the national legal frameworks are described before the absolute tax payment...

In Switzerland, taxation on expenditure is advertised as optimal for wealthy individuals with non-Swiss nationality. Assuming an individual resident in Germany, we analyze if it is optimal for tax purposes to stay in the home country or to move to Switzerland considering variable capital income....