Joachim Englisch

University of Münster - Faculty of Law

Universitaetsstr. 14-16

Muenster, 48149

Germany

SCHOLARLY PAPERS

32

DOWNLOADS
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Top 4,219

in Total Papers Downloads

17,887

SSRN CITATIONS
Rank 37,043

SSRN RANKINGS

Top 37,043

in Total Papers Citations

21

CROSSREF CITATIONS

7

Scholarly Papers (32)

1.

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

Number of pages: 24 Posted: 19 Apr 2021
Joachim Englisch
University of Münster - Faculty of Law
Downloads 2,855 (9,136)
Citation 3

Abstract:

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

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 Münster - Faculty of Law and University of Münster - Institute of Public Economics
Downloads 2,735 (9,630)
Citation 10

Abstract:

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Minimum Taxation, Multinational Firms, GLOBE

International Effective Minimum Taxation - The GLOBE Proposal

In: World tax journal. - Amsterdam. - Vol. 11 (2019), no. 4 ; p. 483-529
Posted: 06 Dec 2022
Joachim Englisch and Johannes Becker
University of Münster - Faculty of Law and affiliation not provided to SSRN

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GloBE Proposal (OECD), minimum tax, CFC, BEPS Project (OECD), Pillar 1 (OECD), allocation of taxing rights, tax treaty, EU law

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 Münster - Institute of Public Economics and University of Münster - Faculty of Law
Downloads 1,468 (25,996)
Citation 6

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 Münster - Faculty of Law
Downloads 1,294 (31,403)
Citation 6

Abstract:

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automation, robot tax, digitalised economy

5.

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 Münster - Faculty of Law and Independent
Downloads 1,255 (32,751)
Citation 3

Abstract:

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

6.

Implementing an international effective minimum tax in the EU

Number of pages: 93 Posted: 26 Jul 2021
Johannes Becker and Joachim Englisch
University of Münster - Institute of Public Economics and University of Münster - Faculty of Law
Downloads 1,135 (37,793)
Citation 4

Abstract:

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GloBE, minimum tax, Pillar 2, BEPS, METR

7.

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 Münster - Faculty of Law, University of Münster - 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 1,007 (44,978)

Abstract:

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

8.

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 Münster - Faculty of Law
Downloads 696 (73,887)

Abstract:

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

9.

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 Münster - Institute of Public Economics, University of Münster - Faculty of Law and Ludwig Maximilian University of Munich - Faculty of Business Administration (Munich School of Management)
Downloads 608 (87,548)
Citation 2

Abstract:

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10.

Pillar 2: QDMTT or Safe Harbour Domestic Minimum Top-Up Tax (SHDMTT)?

Number of pages: 6 Posted: 29 Nov 2023
Joachim Englisch
University of Münster - Faculty of Law
Downloads 547 (100,176)

Abstract:

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Minimum tax; Pillar Two; GloBE; QDMTT; SHDMTT

11.

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 Münster - Faculty of Law, University of Oxford - Oxford University Centre for Business Taxation and University of Oxford - Oxford University Centre for Business Taxation
Downloads 541 (101,524)

Abstract:

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financial transaction tax, european union law, territoriality principle

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 Münster - Faculty of Law
Downloads 425 (135,417)

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 Münster - Faculty of Law
Downloads 399 (146,188)
Citation 1

Abstract:

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

14.

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 Münster and University of Münster - Faculty of Law
Downloads 399 (145,781)
Citation 3

Abstract:

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

15.

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 Münster - Faculty of Law
Downloads 351 (169,481)
Citation 1

Abstract:

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

16.

VAT Goes Virtual: Security Tokens

EC Tax Review
Number of pages: 8 Posted: 23 Sep 2022
Joachim Englisch
University of Münster - Faculty of Law
Downloads 315 (188,457)

Abstract:

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Security tokens, investment tokens, STO, VAT, DLT, blockchain

17.

GloBE Rules and Tax Competition

Intertax 12/2022
Number of pages: 28 Posted: 23 Sep 2022 Last Revised: 22 Apr 2024
Joachim Englisch
University of Münster - Faculty of Law
Downloads 315 (188,457)

Abstract:

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GloBE, minimum tax, Pillar 2, competition

18.

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 Münster - Faculty of Law
Downloads 223 (266,781)

Abstract:

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GAAR, tax avoidance, tax planning, merger directive

19.

Dynamic References to International Soft Law Agreements: Flexibility With Limits

33 EC Tax Review (2024) 2
Number of pages: 10 Posted: 21 Feb 2024
Joachim Englisch
University of Münster - Faculty of Law
Downloads 221 (269,036)

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dynamic reference; legality of taxation; unanimity; institutional balance; democratic legitimacy

20.

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 Münster - Faculty of Law
Downloads 220 (270,210)
Citation 1

Abstract:

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

21.

Unilateral Introduction of Destination Based Cash Flow Taxation

Number of pages: 17 Posted: 16 Nov 2018
Johannes Becker and Joachim Englisch
University of Münster - Institute of Public Economics and University of Münster - Faculty of Law
Downloads 158 (363,408)
Citation 8

Abstract:

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business taxation, destination taxation, tax competition

22.

Hardening International Soft Law Standards Through EU Law: From Greater National Autonomy to a Legal Straitjacket?

GREIT 2023 conference volume
Number of pages: 26 Posted: 10 Jun 2024
Joachim Englisch
University of Münster - Faculty of Law
Downloads 145 (389,910)

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soft law, ossification risk, tax harmonization

23.

Sliding Scales of Review in State Aid Control of Fiscal Aid Schemes

A Journey Through European and International Taxation - Liber Amicorum in Honour of Peter Essers
Number of pages: 22 Posted: 30 May 2024
Joachim Englisch
University of Münster - Faculty of Law
Downloads 123 (443,009)

Abstract:

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fiscal State aid; standard of review; tax expenditure

24.

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 Münster - Faculty of Law
Downloads 115 (465,990)

Abstract:

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

25.

'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 Münster - Faculty of Law
Downloads 112 (475,245)

Abstract:

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VAT, GST, generalised reverse charge, VAT gap

26.

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 Münster - Faculty of Law
Downloads 78 (600,402)

Abstract:

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taxation of dividends, ecj, fiscal cohension

27.

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 Münster - Faculty of Law
Downloads 76 (609,275)

Abstract:

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energy taxes, GBER, State Aid

28.

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 Münster - Faculty of Law
Downloads 60 (687,388)

Abstract:

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29.

The Implementation of the EC Parent-Subsidiary Directive in Germany – Recent Developments and Unresolved Issues

European Taxation 2005, S. 488
Number of pages: 13 Posted: 15 Jun 2013
Joachim Englisch and Alexandra Schütze
University of Münster - Faculty of Law and German Revenue Service
Downloads 11 (1,094,890)

Abstract:

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Parent-subsidiary directive, European tax law, cross-border dividends, taxation of dividends

30.

Joint Audits : Applicable Law and Taxpayer Rights

In: World tax journal. - Amsterdam. - Vol. 10 (2018), no. 4 ; p. 585-631
Posted: 06 Dec 2022
Nevia Čičin-Šain, Tina Ehrke-Rabel and Joachim Englisch
affiliation not provided to SSRN, affiliation not provided to SSRN and University of Münster - Faculty of Law

Abstract:

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joint audit, investigation, taxpayer rights, international law, constitutional law, EU law, human rights, legal protection, exchange of information, tax secrecy, harmonization of tax

31.

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 Münster - Faculty of Law

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

32.

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 Münster - 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