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

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  • Winner, Hannes

    ()
    (University of Salzburg)

Abstract

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.

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Bibliographic Info

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

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

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Keywords: Steuerhinterziehung; Steueroase; Einkommenssteuer; Körperschaftsteuer;

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