Impact of current developments in international taxation on the DACHFL countries

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Type and Duration

Preproposal PhD-Thesis, since September 2022


Institute for Finance

Main Research

Wealth Management


The dissertation aims to perform qualitative as well as quantitative analyses of the impact of current topics in international taxation, such as the OECD/G20 Global Minimum Tax and the EU DEBRA initiative, on multinational groups operating in the four German-speaking countries.
As the project mainly encompasses topics subject to ongoing discussion and revision on a supranational level, the dissertation will take a cumulative form covering three research papers. This allows for a constant assessment of the need for adjustments to the ever-changing policy-making process.
The first research paper aims to assess a particular aspect within the OECD´s Global Minimum Taxation framework, which enables source countries to collect Top-up Taxes arising under these provisions by exercising their fiscal jurisdiction themselves (referred to as QDMTT), which will presumably alter the distributional effects between low- and high-taxing jurisdictions. The second paper will empirically scrutinise to which degree MNE groups resident in the DACHFL region engage in tax avoidance using appropriate proxies, such as the difference between an entity´s effective and the statutory tax rate. The third research project will shift the focus towards the currently drafted EU DEBRA proposal, intended to foster financing neutrality by strengthening corporate equity bases under the consideration of evidence from former Austria and current Liechtenstein ACE frameworks.