Joachim Englisch

University of Muenster - Faculty of Law

Universitaetsstr. 14-16

Muenster, 48149

Germany

SCHOLARLY PAPERS

17

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CITATIONS
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Top 47,752

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6

Scholarly Papers (17)

1.

How Data Should (Not) Be Taxed

Number of pages: 13 Posted: 14 Dec 2018
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 609 (42,414)
Citation 1

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digital economy, business taxation, BEPS

2.

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 605 (42,818)

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Profit Taxation, Value Creation, User Involvement

3.

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 542 (49,331)

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Minimum Taxation, Multinational Firms, GLOBE

4.

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 401 (71,602)
Citation 1

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financial transaction tax, european union law, territoriality principle

5.

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 293 (102,090)
Citation 1

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

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 261 (115,451)

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

7.

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 216 (139,472)

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automation, robot tax, digitalised economy

8.

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 119 (231,609)

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GAAR, tax avoidance, tax planning, merger directive

9.

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 86 (288,425)
Citation 1

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

10.

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 68 (330,334)
Citation 2

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business taxation, destination taxation, tax competition

11.

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 46 (397,129)

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

12.

'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 42 (411,590)

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VAT, GST, generalised reverse charge, VAT gap

13.

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 37 (431,112)

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taxation of dividends, ecj, fiscal cohension

14.

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 33 (447,652)

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energy taxes, GBER, State Aid

15.

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 23 (497,943)

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16.

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

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

17.

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