It is a widely acknowledged result of the literature on capital tax competition that underprovision of public goods can only be avoided if tax coordination between governments is intensive and residence-based capital taxation can be enforced. In this paper we use a model where commodity and...

Classical corporation tax entails double taxation of corporate income. The alternative practice to impute corporation tax to the domestic recipients of dividends is shown, in the case of a company with international owners, effectively to convert the imputation system back to a classical...

Classical corporation tax entails double taxation of corporate income. The alternative practice to impute corporation tax to the domestic recipients of dividends is shown in the case of a company with international owners, effectively to convert the imputation system back to a classical...

Mit § 4k EStG wurden Regelungen zur Bekämpfung hybrider Gestaltungen eingeführt. Dabei sind viele wesentliche Fragen unbeantwortet geblieben. Virginia Lepsien untersucht die Auslegungsfragen des § 4k EStG und hinterfragt kritisch, ob der Gesetzgeber mit dieser Rechtsnorm sein ursprüngliches...

In the first part of the report of the GTZ expert group an overview on the basics of integration and tax harmonisation within a common market is given. Chapter II. concentrates on the problems of national and international tax law regarding double taxation before the harmonisation process within...