Fostering learner-centered education in the field of taxation

back to overview

Type and Duration

FFF-Förderprojekt, April 2019 until February 2020

Coordinator

Chair for Tax Management and the Laws of Liechtenstein and International Taxation

Main Research

Wealth Management

Field of Research

Tax Reform

Description

The project analyses the impact of the Base Erosion and Profit Shifting (BEPS) Initiative and the Anti-Tax Avoidance Package (ATAP) against the background of the partner countries' respective national tax systems. These initiatives aim to ensure that profits are taxed where economic activities generating the profits are performed and where value is created. As three of the four partner countries represent EU member states, while the other one (FL) is part of the European Economic Area (EEA), the questions of the transposition of BEPS and/or Anti-Tax Avoidance Directive (ATAD) into the domestic tax laws are emerging in each partner country and give rise to a comparative legal approach with regard to the national tax provisions which are influenced by BEPS and ATAD. Furthermore, international case studies will be generated in the course of the project which deal with cross-border activities and focus on the effects of BEPS and ATAD on the taxation of these activities. In these case studies the interaction between national tax laws, tax treaties and the new supranational tax regulations can be demonstrated.
Additionally to the legal aspects, the project will analyse the economic impact of BEPS and ATAD. As policy makers are concerned with how tax policies can foster innovation and growth, which is also a new tax policy pillar with the G20, the project team will analyse the impact of taxes, with a special focus on the Allowance for Corporate Equity (ACE), on entrepreneurial risk taking.

Project Manager

Sponsor

  • Forschungsförderungsfonds der Universität Liechtenstein