Projektart und Laufzeit
Dissertation, seit Februar 2020Koordinator
Lehrstuhl für Betriebswirtschaftliche Steuerlehre, Internationales und Liechtensteinisches SteuerrechtForschungsschwerpunkt
Wealth ManagementForschungsgebiet/e
UnternehmensbesteuerungBeschreibung
This research will focus on defining the most commonly used and accepted term for tax havens and shed new lights on how actual the used criteria for every jurisdiction labelled as a 'tax haven' are. Additionally, the research will progress with a study on financial terms used for profit shifting and claim the real impact that tax haven jurisdictions have on the economic welfare of every involved jurisdiction.The second research phase will switch towards digital economy and how taxation of digital companies is challenging for governments and specific tax systems. The need to define a commonly accepted system on taxing multinational digital companies (such as Amazon, Google, etc.), both in terms of production and consumption, will be the main focus.
Schlagworte
Tax havens
