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Niklas Kaiser

Research Assistant / PhD Student
Business Management Taxation & Tax Law
Global Minimum Taxation and Corporate Tax Systems
PhD-Thesis, since April 2024

The dissertation project focuses on the relationship between the Global Minimum Tax and corporate tax systems. Corporate tax systems and regulations across the world vary significantly in their ... more ...

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 ...

  • Wenz, M., & Kaiser, N. (2024). Liechtenstein: Taxation of non-resident individuals with income from public service employment. In G. Kofler, M. Lang, P. Pistone, A. Rust, J. Schuch, K. Spies, C. Staringer & R. Szudoczky (Eds.), CJEU - Recent Developments in Direct Taxation 2023 (pp. 245-254). Vienna, Austria: Linde.

  • Kaiser, N. (2024). Impact of the Global Minimum Tax on Corporate Tax Systems - The Case of Switzerland. Presented at the 3rd Annual Conference on Fiscal Policy and Economic Development, Doha, Qatar.