englischAn analysis of the provisions of the VAT Directive following the adoption of the VAT e-commerce package makes it clear that the amended provisions cannot effectively prevent VAT fraud, particularly in the area of third-country B2C transactions. The work therefore offers an innovative [...]

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 [...]

englischArt. 6 ECHR grants various elementary procedural rights.The procedural guarantee is directly applicable in fiscal court proceedings and also has an indirect legal effect which must be taken into account when interpreting national procedural law. Current German procedural practice does [...]

englischSecondments form an essential link between domestic and foreign group companies. Thus, the taxation of secondments affects both the employee and employer as well as several tax jurisdictions. This results in a considerable complexity of the taxation of secondments, which in turn creates [...]

englischUnder current German law a criminal court is allowed to sentence for tax evasion although the tax court denies the underlying fiscal claim. This consequence follows from the criminal courts’ competence to examine preliminary tax questions (Vorfragenkompetenz). The work analyses whether such [...]

englischThe taxpayer’s freedom of tax structuring and the legislative interest in effective anti-tax abuse measures are at odds. This conflict of interest is particularly distinct in the area of tax loss utilisation. At the same time, the constitutional foundation of tax loss utilisation [...]

englischDigitalisation tremendously affects the basic idea of value-added taxation: the exchange of goods and services for consumption. This dissertation focuses on the exchange of seemingly “free” online services and the customers’ consent to the exploitation of their personal data. Such exchanges [...]

englischThe present work deals with the taxation of religious orders a subject which has hitherto been neglected in law, in the larger subject area of taxation of the non-profit sector. This is astonishing, since for centuries the religious orders have been of considerable importance with the social [...]

englischThe book The Permanent Establishment in Double Taxation Conventions deals with the income tax law issues of how the term permanent establishment is defined in the OECD and UN Model Tax Convention and what function the concept of permanent establishment has in the system of double taxation [...]

Hybride Gestaltungen gehören zu den wichtigsten Aufbauelementen von grenzüberschreitenden Steuergestaltungsmodellen und sind eines der komplexesten Themen des Internationalen Steuerrechts. Mit der Anti Tax Avoidance Directive (ATAD) hat der Unionsgesetzgeber den Mitgliedstaaten die rechtliche [...]

englischIncome tax law lacks clear regulations in terms of what fiscal consequences can occur if an income tax issue is later reversed. It is thus left to those who apply the law to address how such reversals should be dealt with fiscally. In this regard, the solutions to this problem found in case [...]

englischThe aim of this thesis is to develop a concept for a new version of section 6, paragraphs 3 and 5 of the German Income Tax Act. For this purpose, it comprehensively analyses and evaluates the existing legal requirements for transferring individual assets and groups of assets in partnerships. [...]

englischThis book’s topic is one of the most complex and highly debated issues in international tax law. The basis of the analysis is provided by identifying three main problems and uncertainties when dealing with hybrid entities. By means of these, the author systemises and subsequently analyses [...]

englischIn order to establish a fiscal unity for corporate tax (Organschaft) in Germany, group members must be party to a so-called profit transfer agreement according to the German Stock Corporation Act (AktG). This agreement leads to interdependences between tax and corporate law, which are not [...]

Der schillernde Begriff Kunst wird als eigenständiger Rechtsbegriff jeweils im konkreten Gesetzeszusammenhang funktionalisiert. Die Arbeit analysiert die Nutzung im Internationalen Steuerrecht (Art. 17 OECD-MA) zur praktikablen Zuordnung von Besteuerungsrechten im Vergleich zur Funktionalisierung [...]

englischIn her doctoral thesis “The Single Supply under VAT Law”, Stefanie Baur-Rückert develops a new approach for dealing with single supplies in practice. The concept of “supply”, which is not defined in the EU VAT Directive, is thoroughly examined. Supply under the EU VAT Directive is determined [...]

englischThis is the first scientific work that comprehensively analyzes the effects of the Law of the European Union on the local taxes and levies. The investigation focusses especially on the compatibility with European fundamental freedoms and the Directive on the VAT system. Addressees are the [...]

englischThis study deals with the question of what extent the current income tax law can guarantee that married couples and families living on or below the subsistence level are exempt from taxation, as the German constitution stipulates. Its central thesis is that the income tax law is increasingly [...]

englischThe present work undertakes a first-time summary of the taxation of the supply of energy services and their VAT assessment with particular focus on current problems and doubtful questions. For this purpose problem areas are highlighted elementary and from a dogmatic legal perspective. The [...]

englischAnalysis of tax treatment of subscription fees in the course of issuance of convertible and option bonds in consideration of two decisions of the BFH (I R 3/04, I R 26/04) and examination of the criteria used by BFH to distinguish between debt and equity, followed by a law comparison with [...]

englischEver since, the tax treatment of mixed personal and business expenses is a contentious issue, academically and practically. The judicature of the Large Senate of the Federal Fiscal Court in 2009 (GrS 1/06) initiated a change in direction of the almost forty years lasting and criticized [...]

englischDividing an operation into a holding and an operating company results in German tax case-law in a so called „Betriebsaufspaltung“. Recognised under civil law, tax law causes certain consequences for the holding company. The research investigates this holding company from an economical point [...]

englischTaxation according to an individual’s ability to pay conflicts with principles of data protection. This study offers a comprehensive analysis of rules in the German constitution, German tax law, tax statistics law and data protection law limiting the use of taxpayer data.

Drawing from [...]

Die deutsche Einkommensteuer besteuert seit jeher das Nettoeinkommen: Sie lässt erwerbsbezogene Aufwendungen (Betriebsausgaben, Werbungskosten) zum Abzug zu. Doch wo endet die Freiheit des Gesetzgebers bei der Ausgestaltung der Abzugstatbestände? Wo liegen die unmittelbaren verfassungsrechtlichen [...]

Dem der primären horizontalen Steuerertragsverteilung zugrundeliegenden Prinzip des örtlichen Aufkommens kommt in der bundesstaatlichen Finanzverfassung eine zentrale Bedeutung zu. An der Grenzlinie zum einfachen Zerlegungs- und steuerlichen Verfahrensrecht ist dabei die Problematik angesiedelt, ob [...]

englischAccording to art. 5 par. 7 OECD-MC the fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or [...]

englischThe author offers a way to eliminate harmful double taxation within the Single European Market. Although the Single European Market has been the central core of the European unification, its completion has yet to be achieved. Particularly, double taxation between the Member States of the EU [...]

englischThe value added tax treatment of bundled or mixed supplies of goods or services (complex supplies) belongs to the classics of the VAT system. In this regard, the question arises whether the contained elements of a complex supply should be taxed separately or collectively for VAT purposes [...]

englischIn cross-border trade chains the transport routes are often shortened to save costs and time. For purposes of VAT in such a chain transaction the single transport has to be linked to one of the taxable supplies. As a result, the exempted intra-community supply/the exempted export supply can [...]

Als lukrative Einnahmenquelle stehen Sportwetten seit jeher im staatlichen Blickpunkt. In der Steuerwissenschaft führen sie dagegen ein Schattendasein, obschon der Bundesgesetzgeber für sie jüngst eine eigenständige Besteuerungsgrundlage in das seit 1922 bestehende Rennwett- und Lotteriegesetz [...]

Die Arbeit setzt an der Schnittstelle des Steuerrechts und Strafrechts an und untersucht die steuerlichen Folgen, die einem Unternehmen aufgrund der Einleitung eines allgemeinen strafrechtlichen Ermittlungsverfahrens gegen dessen Mitarbeiter, Geschäftsführer oder Gesellschafter drohen. Neben dieser [...]

englischIn the daily business of both scholars and practitioners the question arises whether the interpretation of concepts in private law is binding for tax law purposes. For the first time this has now been the topic of an in-depth research.

After giving a historic overview, the current [...]

Wer als Steuerpflichtiger in den Binnenmärkten der Europäischen Union und der Vereinigten Staaten über Mitglieds- oder Einzelstaatengrenzen hinweg tätig ist, begegnet häufig Nachteilen gegenüber rein innerstaatlich Tätigen. Hält man am Ziel eines einheitlichen Binnenmarktes fest, wird es notwendig, [...]

englischIn the course of the international trend towards more tax neutrality of the legal form, the traditional distinction between tax transparent and non-transparent entities becomes less and less clear. This leads to unsolved problems with respect to the treatment of different entities and their [...]

Das Steuerverfassungsrecht gehört zu den rechtsdogmatisch interessantesten Materien des deutschen Steuer- und Verfassungsrechts. Fragen der Besteuerungsgleichheit sowie der verfassungsrechtlichen Einhegung staatlicher Finanzmacht durch Freiheitsrechte stellen den Rechtsstaat des Grundgesetzes vor [...]

Obwohl die EuGH-Entscheidung Lidl Belgium bereits im Jahr 2008 erging, herrscht bis heute Unklarheit darüber, wie grenzüberschreitende Betriebsstättenverluste in Deutschland zum Abzug gebracht werden können. Das Urteil und die damit einhergehende Rechtsunsicherheit geben Anlass zu einer [...]

englischAccording to the European Union member states are prohibited from introducing any state aid which has not been authorized by the Commission. Tax law, as well, may contain state aid elements. In many cases it is unclear, though, if a tax law provision grants such an advantage. In these cases [...]

Die Einordnung von Zinsaufwand als Abzugsposten bei der Bemessungsgrundlage ist keine Besonderheit des deutschen Steuerrechts. Vor allem international tätige Unternehmen nutzen diesen Befund und gestalten ihre Finanzierungsbeziehungen so, dass die erwirtschafteten Gewinne – als [...]

Die umsatzsteuerrechtliche Organschaft steht aufgrund der mit ihr verbundenen vielfältigen unionsrechtlichen Probleme in der steuerrechtlichen Praxis wie Wissenschaft verstärkt im Fokus. Eine hinreichende und umfassende Klärung steht indes durch Rechtsprechung und Wissenschaft noch aus. Das [...]

Aus deutscher Sicht ist das Konkurrieren um Steuersubstrat zwischen den einzelnen Gliedstaaten eines Bundesstaates ungewöhnlich. Dabei bringt ein solcher Wettbewerb viele Vorteile mit sich. Ökonomische Studien aus der Schweiz und den USA bestätigen dies. Juristisch ist das Modell des nationalen [...]

Mit dem „Azoren-Urteil“ hat der EuGH klargestellt, dass regionale Steuerautonomie unter gewissen Bedingungen mit dem europäischen Beihilferecht kompatibel ist und entsprechende Kriterien aufgestellt. Demnach tritt beim Vorliegen „wirklicher“ Autonomie das Beihilferecht hinter die konstitutionellen [...]