Das Optionsmodell nach § 1a KStG mit internationalen Bezügen

Section 1a KStG allows partnerships to opt for corporation taxation since 2022. This is the most significant reform step since the 2008 corporate tax reform. In addition to making corporate taxation more neutral in terms of the legal form, it is intended to also simplify taxation for partnerships operating across borders.
The dissertation examines whether this reform fulfills the legislator's intended simplification in an international context and identifies potential for reform by comparing it to international models such as the US check-the-box regulations.