aggressive tax planning and tax evasion. Whilst both participating tax authorities will gain when foreign investments (FDI) are …

interactions between domestic tax laws and international tax treaties, including potential double non‐taxation of businesses … experts in international taxation regarding their perceptions and beliefs on the effectiveness of the proposed actions. We …

, preceding analyses of the economic and particularly investment effects are necessary. As investments drive job creation, tax …-risk investments. Using either historical cost or fair value accounting may affect investment timing ambiguously. Thus, the design of … indicate that wealth taxes are particularly harmful for specific classes of investments, for example low-risk investments …

limited withholding taxation rights established in the DTTs for the source country, which could lead to reduced tax revenues …

investment we investigate the impact of capital gains taxation on the holding period under three different tax systems. In our …-tax profitability of long-term and sustainable investments is particularly affected by capital gains taxes. These results are …

Tax uncertainty is often claimed to be harmful for investments. Capital taxes, such as property and wealth taxes, are … stochastic taxation contribute to overall uncertainty and may significantly affect investment decisions. Hitherto, it is unknown … base or increasing the capital tax rate induces ambiguous timing effects. Furthermore, high-growth investments are likely …