IDEAS home Printed from https://ideas.repec.org/a/ris/zfioef/0041.html
   My bibliography  Save this article

Research regarding the Taxes Withholding and Automatie Information Exchange in the context of Business Globalization

Author

Listed:
  • Stiegler, Tobias

    (Steuerberater bei TAXGATE, Forschungsschwerpunkte: Internationale betriebswirtschaftliche Steuerlehre)

  • Heinemann, Bastian

    (Director bei GHK Management Consulting GmbH, Forschungsschwerpunkte: Internationale Betriebswirtschaftslehre)

  • Bussian, Aykut

    (Wirtschaftsprüfer und Partner bei TPW/ Baker Tilly Roelfs)

Abstract

The authorization of EU states to levy withholding taxes on capital income within the EU has been challenged by several authors considering the framework and guidelines of European Law.1 Not least, the political commitment to the automatic exchange of information (AoEI) of bank account and fiscal data of all important industrial countries and financial centers worldwide has been arousing the debate toabolish withholding taxes. Representatives of the German government exemplarily have already claimed for a system without withholding taxes. This essay presents a critical mapping for the several information exchange regimes and discus­ ses, whether withholding taxes on private capital income arestill reasonable.

Suggested Citation

  • Stiegler, Tobias & Heinemann, Bastian & Bussian, Aykut, 2016. "Research regarding the Taxes Withholding and Automatie Information Exchange in the context of Business Globalization," Zeitschrift für interdisziplinäre ökonomische Forschung, Allensbach Hochschule, issue 2, pages 88-95, November.
  • Handle: RePEc:ris:zfioef:0041
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a search for a similarly titled item that would be available.

    More about this item

    Keywords

    Automatie Exchange of Information (AEOI); Capital income taxation; Withholding Taxes;

    JEL classification:

    • F38 - International Economics - - International Finance - - - International Financial Policy: Financial Transactions Tax; Capital Controls

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ris:zfioef:0041. 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: (Jeannette Schröter). General contact details of provider: http://edirc.repec.org/data/allhsde.html .

    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.

    We have no references for this item. You can help adding them by using 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 RePEc Author Service 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.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.