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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.

Suggested Citation

  • Winner, Hannes, 2009. "Der Kampf gegen internationale Steuerhinterziehung: Die OECD Initiativen gegen “Steueroasen”," Working Papers in Economics 2009-5, University of Salzburg.
  • Handle: RePEc:ris:sbgwpe:2009_005
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    More about this item

    Keywords

    Steuerhinterziehung; Steueroase; Einkommenssteuer; Körperschaftsteuer;

    JEL classification:

    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • H73 - Public Economics - - State and Local Government; Intergovernmental Relations - - - Interjurisdictional Differentials and Their Effects
    • H87 - Public Economics - - Miscellaneous Issues - - - International Fiscal Issues; International Public Goods

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