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Internationale Mindestbesteuerung von Unternehmen
[International Minimum Taxation of Corporate Profits]

Author

Listed:
  • Johannes Becker

    (University of Münster)

  • Joachim Englisch

    (University of Münster)

Abstract

Zusammenfassung Auf internationaler Ebene wird aktuell über ein System effektiver internationaler Mindeststeuern auf die Gewinne multinationaler Unternehmen verhandelt, das bis Ende 2020 beschlossen werden soll. Eine Mindeststeuer könnte die Effizienz und Effektivität der internationalen Besteuerung deutlich steigern und den Steuerwettbewerb abmildern. Sie stellt jedoch die Politik bei der Ausgestaltung und Anwendung vor die Herausforderung, exzessive Compliance-Kosten zu vermeiden und Doppelbesteuerungsrisiken zu begrenzen. Kritisiert wird zudem, dass die nationale Souveränität in der Besteuerung durch eine solche Reform untergraben werden könnte. Die Aussichten für ein erfolgreiches Verhandlungsergebnis sind dennoch nicht schlecht, weil sämtliche große Player die Reform befürworten, wie das Treffen der G20-Finanzminister im Juni 2019 gezeigt hat.

Suggested Citation

  • Johannes Becker & Joachim Englisch, 2019. "Internationale Mindestbesteuerung von Unternehmen [International Minimum Taxation of Corporate Profits]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 99(9), pages 642-649, September.
    • Handle: RePEc:spr:wirtsc:v:99:y:2019:i:9:d:10.1007_s10273-019-2505-x
    DOI: 10.1007/s10273-019-2505-x
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    More about this item

    JEL classification:

    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • F23 - International Economics - - International Factor Movements and International Business - - - Multinational Firms; International Business
    • F13 - International Economics - - Trade - - - Trade Policy; International Trade Organizations

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