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Persistent link: https://www.econbiz.de/10001289347
Es wird eine Reform der Ehegattenbesteuerung vorgeschlagen, die darauf abzielt, dienegativen Arbeitsanreize beim Zweitverdiener zu reduzieren. Zu diesem Zweck soll dasEhegattensplitting durch eine Individualbesteuerung ersetzt werden, allerdings nur in demMaße, in dem rechtliche...
Persistent link: https://www.econbiz.de/10014433085
Persistent link: https://www.econbiz.de/10001283738
Es wird eine Reform der Ehegattenbesteuerung vorgeschlagen, die darauf abzielt, dienegativen Arbeitsanreize beim Zweitverdiener zu reduzieren. Zu diesem Zweck soll dasEhegattensplitting durch eine Individualbesteuerung ersetzt werden, allerdings nur in demMaße, in dem rechtliche...
Persistent link: https://www.econbiz.de/10014391989
The OECD seeks to align transfer pricing and profit taxation with value creation but fails to provide a clear definition. This paper argues that value creation requires international cooperation and that the profit tax base should therefore be allocated according to standards commonly considered...
Persistent link: https://www.econbiz.de/10011996226
The employment of capital is rival in nature. Small countries do not benefit from taxing its employment. By contrast, the use of digital services is non-rival and small countries do benefit from taxing expenditures on such services. In fact, some countries have already decided to tax digital...
Persistent link: https://www.econbiz.de/10011845180
The OECD seeks to align transfer pricing and profit taxation with value creation but fails to provide a clear definition. This paper argues that value creation requires international cooperation and that the profit tax base should therefore be allocated according to standards commonly considered...
Persistent link: https://www.econbiz.de/10012872065
According to plans put forward by the OECD/G20 Inclusive Framework on BEPS, a share of residual profit earned by eligible MNEs is to be taxed by market jurisdictions. For this purpose, revenue-based formulaic apportionment of residual profit is proposed. This note argues against the use of a...
Persistent link: https://www.econbiz.de/10012595108
Persistent link: https://www.econbiz.de/10012806021
The OECD seeks to align transfer pricing and profit taxation with value creation. This article argues that taking this objective seriously requires profit splitting. This is shown by applying Shapley value theory to the problem of allocating a firm's profit tax base to the jurisdictions in which...
Persistent link: https://www.econbiz.de/10014263720