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Chair for Tax Management and the Laws of Liechtenstein and International Taxation

Team

Tax Neutrality Schemes and GloBE: Interaction, Impact & Options for Policy Reform

Reference

Kaiser, N. (2025). Tax Neutrality Schemes and GloBE: Interaction, Impact & Options for Policy Reform. Presented at the 4th Annual Conference on Fiscal Policy and Economic Developments, Doha, Qatar.

Publication Type

Presentation at Scholarly Conference

Staff Members

StB Niklas Kaiser M.Sc.

Participating Institutions

Chair for Tax Management and the Laws of Liechtenstein and International Taxation Liechtenstein Business Law School Business Management Taxation and Tax Law

Research

Analysis of the International Tax Architecture and its Impact on Liechtenstein
FFF-Funding Project
November 2024 until January 2025 (finished)
This project aims to analyse the current international tax architecture, focusing on its role in assessing the need for reform and proposing new international tax standards. The growing interest in ... More

Vermögensnachfolge und Vermögensschutz für deutsche Unternehmer mit deutschen, österreichischen und liechtensteinischen Stiftungen

Liechtenstein: Taxation of non-resident individuals with income from public service employment

Reference

Wenz, M., & Kaiser, N. (2024). Liechtenstein: Taxation of non-resident individuals with income from public service employment. In G. Kofler, M. Lang, P. Pistone, A. Rust, J. Schuch, K. Spies, C. Staringer & R. Szudoczky (Eds.), CJEU - Recent Developments in Direct Taxation 2023 (pp. 245-254). Vienna, Austria: Linde.

Publication Type

Chapter in Edited Book

Staff Members

Prof. Dr. Martin Wenz StB Niklas Kaiser M.Sc.

Participating Institutions

Chair for Tax Management and the Laws of Liechtenstein and International Taxation Liechtenstein Business Law School Business Management Taxation and Tax Law

Exchange of information, national tax havens regimes and EU/EEA law

Reference

Báez Moreno, A., & Wenz, M. (2024). Exchange of information, national tax havens regimes and EU/EEA law. In M. Serrat Romaní, J. Korving & M. Eliantonio (Eds.), Exchange of Information in the EU (pp. 151–162). Cheltenham, United Kingdom: Edward Elgar.

Publication Type

Chapter in Edited Book

Staff Members

Prof. Dr. Martin Wenz

Participating Institutions

Chair for Tax Management and the Laws of Liechtenstein and International Taxation Liechtenstein Business Law School Business Management Taxation and Tax Law

DOI

https://dx.doi.org/10.4337/9781035314560.00016

Exchange of information and transparency and the NCJ listing process: exchange of information and the level playing field of taxation

Reference

Wenz, M., Kögl, T., & Zotkaj, K. (2024). Exchange of information and transparency and the NCJ listing process: exchange of information and the level playing field of taxation. In M. Serrat Romaní, J. Korving & M. Eliantonio (Eds.), Exchange of Information in the EU (pp. 163-175). Cheltenham, United Kingdom: Edward Elgar.

Publication Type

Chapter in Edited Book

Staff Members

Prof. Dr. Martin Wenz Tobias Kögl LL.M., BSc Dr. rer. oec. Kasem Zotkaj MSc

Participating Institutions

Chair for Tax Management and the Laws of Liechtenstein and International Taxation Liechtenstein Business Law School Business Management Taxation and Tax Law

DOI

https://dx.doi.org/10.4337/9781035314560.00017

Ausgewählte Eckpunkte des automatischen Informationsaustausches

Rechtliche Einordnung von Steuerrulings - Zugleich ein Beitrag zum Vertrauensschutz im Steuerrecht

Kommentierung zu § 15 AStG

Reference

Wenz, M., & Kloster, F. (2024). Kommentierung zu § 15 AStG. In F. Haase (Ed.), Heidelberger Kommentar Aussensteuergesetz/Doppelbesteuerungsabkommen (4 ed., pp. 523-585). Heidelberg: C.F. Müller Verlag.

Publication Type

Contribution in Legal Commentary

Staff Members

Prof. Dr. Martin Wenz

Participating Institutions

Chair for Tax Management and the Laws of Liechtenstein and International Taxation Liechtenstein Business Law School Business Management Taxation and Tax Law

Kommentierung zu Art. 11 OECD-MA

Reference

Wenz, M., & Kaiser, N. (2024). Kommentierung zu Art. 11 OECD-MA. In F. Haase (Ed.), Heidelberger Kommentar Aussensteuergesetz/Doppelbesteuerungsabkommen (4 ed., pp. 1151-1199). Heidelberg: C.F. Müller Verlag.

Publication Type

Contribution in Legal Commentary

Staff Members

Prof. Dr. Martin Wenz StB Niklas Kaiser M.Sc.

Participating Institutions

Chair for Tax Management and the Laws of Liechtenstein and International Taxation Liechtenstein Business Law School Business Management Taxation and Tax Law

Erweiterung des Meldeverfahrens im Konzern

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