Development of corporate taxation in a globalised and digitalised world

Müller, Jessica

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URN: urn:nbn:de:bsz:180-madoc-664570
Document Type: Doctoral dissertation
Year of publication: 2024
Place of publication: Mannheim
University: Universität Mannheim
Evaluator: Spengel, Christoph
Publication language: English
Institution: Außerfakultäre Einrichtungen > Graduate School of Economic and Social Sciences - CDSB (Business Studies)
Sonstige Einrichtungen > ZEW - Leibniz-Zentrum für Europäische Wirtschaftsforschung
Business School > ABWL u. Betriebswirtschaftliche Steuerlehre II (Spengel 2006-)
Subject: 000 Generalities
Individual keywords (German): Besteuerung , Unternehmensbesteuerung , Metaverse , Digitalwirtschaft , Digitalsteuer , Internationales Steuerrecht
Keywords (English): taxation , business taxation , metaverse , digitalised economy , digital tax , international taxation
Abstract: Overall, the globalisation and digitalisation of the business world carry the risk of base erosion and profit shifting (BEPS) through companies. In light of the current debate on fair and effective taxation, the fight against BEPS is a top priority for the EU,12 resulting in the enactment of harmonised legal minimum standards through directives on direct tax matters. For the political and academic debate, it is relevant to understand how past EU interventions have affected and how future policy initiatives and technological developments will affect the EU Member States. This dissertation aims to enrich the ongoing debate among academics, policymakers, and practitioners by answering the following three research questions: 1. How does harmonisation efforts in terms of anti-discrimination and anti-tax avoidance measures in the EU affect the effective tax levels of the EU Member States? 2. What are the effects of the EU’s recent tax policy proposals on the location attractiveness and scale of investments of the EU Member States, and how do the proposals interact in terms of effective tax levels? 3. What are the general functioning and the tax implications of new digital business models in the metaverse, and are the current tax systems capable of achieving fair and effective taxation? This dissertation addresses these questions in four distinct main chapters that are based on four individually written research papers, which are joint work of multiple authors.
Additional information: Autor*in hier: Müller, Jessica Martina

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