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Kasem Zotkaj, MSc

Research Assistant / PhD Student
Business Management Taxation & Tax Law
Steuerliche Anreize und die globale Mindeststeuer
FFF-Förderprojekt, June 2023 until December 2023

Many jurisdictions grant tax incentives providing tax relief to particular industries or activities in pursuit of a variety of goals. Soon, such domestic measures will coincide with the ... more ...

Sustainable Taxation
FFF-Förderprojekt, November 2021 until December 2022 (finished)

The Sustainable Development Goals (SDGs) of the United Nations (UN) formulate the goals of sustainable, responsible development for the international community. Achieving these goals poses fiscal ... more ...

International Taxation: Tax haven and digital taxation
PhD-Thesis, since February 2020

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. ... more ...