englischWenn Sie Due to the steady growth in e-commerce, the German legislator introduced complex new VAT regulations regarding distant sales of goods, the legal integration of marketplaces, platforms, portals or similar means operators into the supply chain and special taxation procedures as of [...]

englischDo general anti-avoidance rules around the world show, despite their different design, more similarities than it seems at first? In order to answer this question, the author examines the law of Hong Kong, Singapore and the People's Republic of China as a counterpart to Western legal systems [...]

englischTime and again, there are short-term legislative changes in the area of VAT, such as the tax rate reduction in 2020. However well-intentioned such tax rate changes may be, from a legal perspective they lead to considerable problems if the parties had already concluded a contract including [...]

englischThe taxation of capital gains and losses has occupied the courts since the introduction of the „Abgeltungsteuer“. On the basis of a systematic analysis of income from capital assets, it is proven that section 20 (2) EStG intents the taxation of all realized capital gains and losses. This [...]

englischThe work deals with "Paying with data" from a VAT perspective. Starting from the (tax) legal classification of artificial intelligence, the effects of the use of artificial intelligence in business models on the existing taxation system are presented and the current political reform [...]

englischThe thesis deals with the fundamental tax policy question on the "correct" treatment of losses in partnerships and other tax-transparent entities.

It is based on a legal comparison with countries in which the borderline between transparent and non-transparent taxation is drawn differently [...]

englischThe German Income Tax Act simply states that partners must pay tax on their share of the partnerhip’s profits. The amount of this share is based on the profit distribution agreement under private law, which the partners are largely free to structure. In contrast, the U.S. tax code provides [...]

englisch Pillar Two of the OECD's two-pillar-approach to solve the tax challenges arising from digitalization provides for the introduction of global minimum taxation of large multinational entities. This is the largest project to date to reform and align international taxation. This thesis explains [...]

englischIn recent years, the home office has become a phenomenon of the modern working world. Against this background, the paper deals with the implications of working from home in national and international tax law. The special circumstances of the Corona pandemic are included in the study. The [...]

englischThe legal situation is unclear and difficult to disentangle in its complexity. This dissertation provides answers and fresh impetus for the income tax treatment of options transactions. The work helps the legal practitioner and enhances insights into current income tax law in the fields [...]