Advanced Search
MyIDEAS: Login to save this paper or follow this series

Der Kampf gegen internationale Steuerhinterziehung: Die OECD Initiativen gegen “Steueroasen”


Author Info

  • Winner, Hannes

    (University of Salzburg)


Im vorliegenden Beitrag wird untersucht, ob sich ein internationales Vorgehen gegen Steueroasen rechtfertigen lässt und welche Instrumente dabei gewählt werden sollen. Es wird argumentiert, dass durch die Ausklammerung der Unternehmensbesteuerung aus den OECD Maßnahmen gegen Steueroasen Hinterziehungsmöglichkeiten im Unternehmensbereich und bei natürlichen Personen entstehen, welche die geringe Effektivität der OECD Initiativen erklären können.

Download Info

If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
File URL:
File Function: Full text
Download Restriction: no

Bibliographic Info

Paper provided by University of Salzburg in its series Working Papers in Economics and Finance with number 2009-5.

as in new window
Length: 21 pages
Date of creation: 07 Dec 2009
Date of revision:
Handle: RePEc:ris:sbgwpe:2009_005

Contact details of provider:
Postal: Kapitelgasse 5 - 7, 5020 Salzburg
Phone: +43 662 8044-3700
Fax: +43 662 8044-623
Web page:
More information through EDIRC

Related research

Keywords: Steuerhinterziehung; Steueroase; Einkommenssteuer; Körperschaftsteuer;

Find related papers by JEL classification:

This paper has been announced in the following NEP Reports:


No references listed on IDEAS
You can help add them by filling out this form.



This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.


Access and download statistics


When requesting a correction, please mention this item's handle: RePEc:ris:sbgwpe:2009_005. See general information about how to correct material in RePEc.

For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Harald Oberhofer).

If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

If references are entirely missing, you can add them using this form.

If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

Please note that corrections may take a couple of weeks to filter through the various RePEc services.