Harmonisierung der heterogenen Unternehmensteuern in Europa? Der vorliegende Pforzheimer Beitrag möchte für Europa einen Mittelweg der Harmonisierung der Besteuerung von Unternehmensgewinnen aufzeigen. Es geht um eine gemeinsame körperschaftsteuerliche Bemessungsgrundlage und ihre steuer- und...

Der Beitrag untersucht den Einfluss der Unternehmensteuerreform 2008 in Deutschland auf die effektive Steuerbelastung mittelständischer Unternehmen. Aus der Sicht internationaler Investoren verbessert sich die steuerliche Standortattraktivität Deutschlands gemessen an der effektiven...

This Comment evaluates four recent proposals to reform tax laws affecting the financial industry. After introducing the proposals, the author provides a theoretical framework for evaluating them and then relies on this framework to explore the benefits and drawbacks of each. Ultimately, the...

This Article analyzes the long-term impact on firm behavior of the repatriation tax holiday of the American Jobs Creation Act of 2004 (AJCA). The approach taken is empirical and based on data collected from the public filings of large U.S.-based multinational corporations. Statistical analysis...

This article recommends allowing a lessor and a lessee to decide between themselves which party will be entitled to the tax benefit associated with the ownership of the leased property. It describes why the current linkage of tax benefits to property ownership is economically inefficient and...

In an earlier article titled as ‘Service Tax on Lawyers: A levy short lived?' [Excise and Customs Reporter Vol. 191(4), pp. 55SF-60SF] I had an occasion to point out that the levy of service tax on individual lawyers was an experiment out of the various experiments conducted by the Government...

El ICIO es un impuesto muy controvertido por diversos motivos que van desde cuál sea su verdadera naturaleza, pasando por su «descendencia» de la tasa por licencia de obras y por atentar contra el principio de igualdad, hasta la concurrencia del mismo con varios tributos. Se han escrito ríos...

El Impuesto sobre Bienes Inmuebles (IBI) es un tributo muy controvertido por dos razones: la primera por el sistema de determinación del valor catastral, y la segunda por concurrir con múltiples figuras tributarias. En cuanto a la primera, la determinación de dicho valor aleja al IBI del...

The history of ever expanding horizon of service tax law in India has extensive sub-chapters of its own. The levy being unique and unprecedented in the country, the Finance Act, 1994 has made a number of experiments for the levy and collection of service tax from various sectors. Sometimes owing...

The economic downturn has created an investment market in which some tax-advantaged strategies have become favored. To avoid taxable diversification, taxpayers have turned to exchange funds. Through the rules in sections 351, 721, and 368, taxpayers can diversify a single stock position without...