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Niklas Kaiser

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 ...

Impact of current developments in international taxation on the DACHFL countries
Preproposal PhD-Thesis, since September 2022

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 ... more ...