Joachim Englisch

University of Muenster - Faculty of Law

Universitaetsstr. 14-16

Muenster, 48149

Germany

SCHOLARLY PAPERS

24

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SSRN CITATIONS
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Top 41,994

in Total Papers Citations

11

CROSSREF CITATIONS

6

Scholarly Papers (24)

1.

International Effective Minimum Taxation – The GLOBE Proposal

Number of pages: 50 Posted: 09 May 2019 Last Revised: 07 Jun 2019
Joachim Englisch and Johannes Becker
University of Muenster - Faculty of Law and University of Muenster - Institute of Public Economics
Downloads 1,927 (11,844)
Citation 5

Abstract:

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Minimum Taxation, Multinational Firms, GLOBE

2.

International Effective Minimum Taxation – analysis of GloBE (Pillar Two)

Number of pages: 24 Posted: 19 Apr 2021
Joachim Englisch
University of Muenster - Faculty of Law
Downloads 1,467 (18,124)

Abstract:

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Pillar Two, minimum taxation, G20/OECD Inclusive Framework, digital economy, international taxation

3.

Taxing Where Value is Created: What’s 'User Involvement' Got to Do With It?

Number of pages: 21 Posted: 24 Oct 2018
Johannes Becker and Joachim Englisch
University of Muenster - Institute of Public Economics and University of Muenster - Faculty of Law
Downloads 1,202 (24,413)
Citation 3

Abstract:

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Profit Taxation, Value Creation, User Involvement

4.

Digitalisation and the Future of National Tax Systems: Taxing Robots?

Number of pages: 23 Posted: 12 Oct 2018 Last Revised: 01 Dec 2018
Joachim Englisch
University of Muenster - Faculty of Law
Downloads 859 (39,404)
Citation 4

Abstract:

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automation, robot tax, digitalised economy

5.

Implementing an international effective minimum tax in the EU

Number of pages: 93 Posted: 26 Jul 2021
Johannes Becker and Joachim Englisch
University of Muenster - Institute of Public Economics and University of Muenster - Faculty of Law
Downloads 556 (69,544)

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GloBE, minimum tax, Pillar 2, BEPS, METR

6.

BEPS Action 1: Digital Economy – EU Law Implications

British Tax Review 2015, 280-307
Number of pages: 31 Posted: 28 Feb 2017
Joachim Englisch
University of Muenster - Faculty of Law
Downloads 536 (72,850)

Abstract:

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BEPS, European tax law, Digital economy, ATAD, modified nexus approach, CFC

7.

EU Carbon Border Adjustments for Imported Products and WTO Law

Number of pages: 78 Posted: 10 Jun 2021 Last Revised: 23 Sep 2021
Joachim Englisch and Tatiana Falcao
University of Muenster - Faculty of Law and Independent
Downloads 526 (74,552)

Abstract:

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CBAM, WTO, carbon tax, ETS, BTA, climate club, Green Deal

8.

Tax Administrative Guidance: A Proposal for Simplifying Pillar Two

The final version is published in: Intertax, Volume 50, Issue 3, TRR 266 Accounting for Transparency Working Paper Series No. 70
Number of pages: 29 Posted: 01 Mar 2022
University of Muenster - Faculty of Law, University of Muenster - Faculty of Law, Ludwig Maximilian University of Munich (LMU) - Faculty of Business Administration (Munich School of Management), Ludwig Maximilian University of Munich - Faculty of Business Administration (Munich School of Management) and Ludwig Maximilian University of Munich (LMU) - Faculty of Business Administration (Munich School of Management)
Downloads 503 (78,739)

Abstract:

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GloBE, minimum tax, ETR, Pillar Two, Simplification, BEPS

9.

The Financial Transaction Tax Proposal Under The Enhanced Cooperation Procedure: Legal and Practical Considerations

British Tax Review 2013, S. 223
Number of pages: 37 Posted: 26 Jun 2013
Joachim Englisch, John Vella and Anzhela Cédelle
University of Muenster - Faculty of Law, University of Oxford - Oxford University Centre for Business Taxation and University of Oxford - Oxford University Centre for Business Taxation
Downloads 495 (80,295)

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financial transaction tax, european union law, territoriality principle

10.

Re-Allocation of Taxing Rights for Big Data Business Models

Number of pages: 32 Posted: 11 Aug 2019
Johannes Becker, Joachim Englisch and Deborah Schanz
University of Muenster - Institute of Public Economics, University of Muenster - Faculty of Law and Ludwig Maximilian University of Munich - Faculty of Business Administration (Munich School of Management)
Downloads 443 (91,599)
Citation 1

Abstract:

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11.

A European Perspective on the US Plans for a Destination Based Cash Flow Tax

Number of pages: 23 Posted: 28 Feb 2017 Last Revised: 10 Mar 2017
Johannes Becker and Joachim Englisch
University of Muenster and University of Muenster - Faculty of Law
Downloads 363 (115,053)
Citation 2

Abstract:

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DBCFT, business tax reform, Ryan blueprint, destination based taxation, WTO and taxes

12.

State Aid Prohibition – the new GAAR in town

EC Tax Review 4/2021.
Number of pages: 8 Posted: 01 Jun 2021
Joachim Englisch
University of Muenster - Faculty of Law
Downloads 359 (116,505)

Abstract:

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State aid, tax avoidance, abuse, GAAR, Engie, tax rulings

13.

Ability to Pay in European Tax Law

Brokelind (ed.), Principles of Law: Function, Status and Impact in EU Tax Law, 2014, 439-464
Number of pages: 21 Posted: 01 Mar 2017
Joachim Englisch
University of Muenster - Faculty of Law
Downloads 254 (167,175)

Abstract:

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Ability to pay, European Tax Law, tax harmonisation, tax fairness

14.

How to Bring a Harmonized GloBE Minimum Tax in Compliance with EU Fundamental Freedoms

This paper will be published in EC Tax Review 3/2021 (Forthcoming)
Number of pages: 13 Posted: 19 Apr 2021
Joachim Englisch
University of Muenster - Faculty of Law
Downloads 239 (177,234)

Abstract:

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Pillar Two, minimum taxation, fundamental freedoms, G20/OECD Inclusive Framework, digital economy, international taxation

15.

Curbing ‘Abusive’ International Tax Planning Under EU Law: The Case of the Merger Directive

Dourado (ed.), Movement of Persons and Tax Mobility in the EU, 2013, 213-286
Number of pages: 88 Posted: 01 Mar 2017
Joachim Englisch
University of Muenster - Faculty of Law
Downloads 182 (227,531)

Abstract:

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GAAR, tax avoidance, tax planning, merger directive

16.

Compatibility of a European METR Minimum Tax with EU/EEA Free Movement Guarantees

Number of pages: 26 Posted: 14 May 2021
Joachim Englisch
University of Muenster - Faculty of Law
Downloads 176 (234,178)
Citation 1

Abstract:

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METR, minimum tax, GloBE, digital economy, international taxation

17.

Unilateral Introduction of Destination Based Cash Flow Taxation

Number of pages: 17 Posted: 16 Nov 2018
Johannes Becker and Joachim Englisch
University of Muenster - Institute of Public Economics and University of Muenster - Faculty of Law
Downloads 121 (315,245)
Citation 5

Abstract:

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business taxation, destination taxation, tax competition

18.

EU Fundamental Freedoms and Dividend Taxation

Haslehner et al. (eds.), Landmark Decisions of the ECJ in Direct Taxation, 2015, 41-59
Number of pages: 17 Posted: 01 Mar 2017
Joachim Englisch
University of Muenster - Faculty of Law
Downloads 81 (408,562)

Abstract:

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dividend taxation, european taxation, ACT GL, Manninen, Fokus Bank

19.

'Hybrid' Forms of Taxing Consumption: A Viable Alternative to EU VAT?

World Journal of VAT/GST Law 2015, 119-131
Number of pages: 16 Posted: 28 Feb 2017
Joachim Englisch
University of Muenster - Faculty of Law
Downloads 73 (433,144)

Abstract:

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VAT, GST, generalised reverse charge, VAT gap

20.

Energy Tax Incentives and the GBER Regime

Villar Ezcurra (ed): State aids, Taxation and the Energy Sector, Thomson Reuters-Aranzadi, 2017
Number of pages: 13 Posted: 01 Mar 2017
Joachim Englisch
University of Muenster - Faculty of Law
Downloads 54 (502,579)

Abstract:

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energy taxes, GBER, State Aid

21.

Fiscal Cohesion in the Taxation of Cross-Border Dividends (Part Two)

European Taxation 2004, S. 355
Number of pages: 10 Posted: 11 Jun 2013
Joachim Englisch
University of Muenster - Faculty of Law
Downloads 54 (502,579)

Abstract:

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taxation of dividends, ecj, fiscal cohension

22.

Fiscal Cohesion in the Taxation of Cross-Border Dividends (Part One)

European Taxation 2004, S. 323
Number of pages: 6 Posted: 06 Jun 2013
Joachim Englisch
University of Muenster - Faculty of Law
Downloads 39 (572,316)

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23.

Joint Audits: Applicable Law and Taxpayer Rights

World Tax Journal, IBFD, 04/2018
Posted: 02 Jan 2019
Nevia Čičin-Šain, Tina Ehrke-Rabel and Joachim Englisch
Faculty of Law, University of Zagreb, University of Graz - Department of Tax and Fiscal Law and University of Muenster - Faculty of Law

Abstract:

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joint audits, taxpayer’s rights, European Union, harmonization

24.

The 'Upgraded' Strategy Against Harmful Tax Practices Under the BEPS Action Plan

J Englisch and Cédelle (née Yevgenyeva), “The ‘Upgraded’ Strategy against Harmful Tax Practices under the BEPS Action Plan” [2013] 5 British Tax Review 620–637, Oxford University Centre for Business Taxation WP No. 13/27
Posted: 26 Sep 2018
Joachim Englisch and Anzhela Cédelle
University of Muenster - Faculty of Law and University of Oxford - Oxford University Centre for Business Taxation

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Base Erosion and Profit Shifting, BEPS, OECD, Harmful Tax Competition, Action 5, Tax Transparency