- Research Assistant / PhD Student
- Business Management Taxation & Tax Law
- Analysis of the International Tax Architecture and its Impact on Liechtenstein
- FFF-Förderprojekt, November 2024 until January 2025
This project aims to analyse the current international tax architecture, focusing on its role in assessing the need for reform and proposing new international tax standards. The growing interest in ... more ...
- 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 ...
- Tax Incentives and the Global Minimum Tax
- FFF-Förderprojekt, June 2023 until December 2023 (finished)
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.
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Wenz, M., & Kaiser, N. (2024). Kommentierung zu Art. 11 OECD-MA. In F. Haase (Ed.), Heidelberger Kommentar Aussensteuergesetz/Doppelbesteuerungsabkommen (4 ed., pp. 1151-1199). Heidelberg: C.F. Müller Verlag.
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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.
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