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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
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    More about this item

    Keywords

    Automatie Exchange of Information (AEOI); Capital income taxation; Withholding Taxes;
    All these keywords.

    JEL classification:

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

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