Category: Interview

Tax affiliation of multinationals in view of the permanent establishment definition

International profit shifting allows multinationals to save immense amounts of taxes. However, there are many stakeholders involved in international tax competition. For instance, developing countries suffer from tax shifting strategies, while multinationals benefit by shifting profits to tax havens. In determining the taxes, the permanent establishment plays a key role. The OECD’s Base Erosion and Profit Shifting (BEPS) Action 7 is an approach to prevent the avoidance of permanent establishment status. In this podcast, I will do a holistic analysis of this topic.

CUM-EX DEALS – Tax Avoidance or Tax Evasion?

Cum-Ex deals – the biggest tax scandal in the history of Germany – refer to very complex financial transactions that involved exploiting a legal loophole in order to enable several organizations to claim the same capital gains tax refund. It is estimated that this has resulted in a loss of several billion euros for the German state. Judiciary is now suppossed to determine whether these deals have been illegal. This podcast deals with the questions what challenges the state now faces and what the implications of this scandal for the political system in Germany are.

EU’S INTENDED CARBON BORDER TAX

Abstract The first episode of the Political Economy of Taxation Podcast deals with the EU’s intended Carbon Border Tax. A more detailed legal proposal is expected towards the end of the month. Thus, the aim is to give informative insights about the intended Carbon Border Tax to raise awareness just before the EU publicizes the proposal. The Carbon Border Tax intends to impose the same cost on imports that do not face carbon taxes outside […]