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

Tobias Stiegler, Bastian Heinemann and Aykut Bussian
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Tobias Stiegler: Steuerberater bei TAXGATE, Forschungsschwerpunkte: Internationale betriebswirtschaftliche Steuerlehre
Bastian Heinemann: Director bei GHK Management Consulting GmbH, Forschungsschwerpunkte: Internationale Betriebswirtschaftslehre
Aykut Bussian: Wirtschaftsprüfer und Partner bei TPW/ Baker Tilly Roelfs

Zeitschrift für interdisziplinäre ökonomische Forschung, 2016, issue 2, 88-95

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.

Keywords: Automatie Exchange of Information (AEOI); Capital income taxation; Withholding Taxes (search for similar items in EconPapers)
JEL-codes: F38 (search for similar items in EconPapers)
Date: 2016
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Persistent link: https://EconPapers.repec.org/RePEc:ris:zfioef:0041

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