In this paper the disparate developments in the normative systems of world trade, international investment and international taxation are focused on from the perspective of Public International Law and the overall coherence of tax policy and practice within these systems. A particular focus from...

Rechtliche Rahmenbedingungen für deutsche Direktinvestitionen in China -- Steuerliche Rahmenbedingungen für deutsche Direktinvestitionen in China -- Besteuerung deutscher Investitionen in China. Steuerplanung bei deutschen Direktinvestitionen in China.

A new international tax system will emerge in accordance with the global tax deal proposed by the OECD/G20 Inclusive Framework agreed by 137 countries. This will affect investment decisions of multinational enterprises in the future. The introduction of Pillar 1 may reduce the incentives for...

This paper explores empirically whether and how FDI is affected if multinationals' home countries change taxation of foreign earnings by switching from worldwide to territorial taxation. Our analysis employs data for German inbound FDI based on the ultimate investing country concept. We use a...