Joachim Englisch

University of Münster - Faculty of Law

Universitaetsstr. 14-16

Muenster, 48149

Germany

  • University of Münster - Faculty of Law

SCHOLARLY PAPERS

27

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13,830

SSRN CITATIONS
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Top 35,332

in Total Papers Citations

19

CROSSREF CITATIONS

6

Scholarly Papers (27)

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1.

International Effective Minimum Taxation – The GLOBE Proposal

Downloads 2,365 (10,370)

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 2,365 (10,181)
Citation 9

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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

2.

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 2,230 (11,430)
Citation 2

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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 Münster - Institute of Public Economics and University of Münster - Faculty of Law
Downloads 1,344 (25,001)
Citation 4

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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 1,083 (34,197)
Citation 5

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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 World Bank
Downloads 927 (42,601)

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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 787 (53,313)
Citation 1

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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
Cedric Döllefeld, Joachim Englisch, Simon Harst, Deborah Schanz and Felix Siegel
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 783 (53,689)

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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 630 (71,392)

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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 533 (87,911)
Citation 1

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10.

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 526 (89,342)

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financial transaction tax, european union law, territoriality principle

11.

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 394 (125,844)

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

12.

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 381 (130,750)
Citation 3

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

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 333 (151,430)
Citation 1

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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 Münster - Faculty of Law
Downloads 308 (164,514)

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

15.

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 271 (187,787)

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

16.

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 207 (243,569)

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GAAR, tax avoidance, tax planning, merger directive

17.

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 200 (251,509)
Citation 1

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

18.

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 146 (329,483)
Citation 8

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business taxation, destination taxation, tax competition

19.

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 100 (436,045)

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

20.

'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 95 (451,025)

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VAT, GST, generalised reverse charge, VAT gap

21.

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 69 (544,793)

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energy taxes, GBER, State Aid

22.

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 66 (557,793)

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taxation of dividends, ecj, fiscal cohension

23.

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 52 (625,601)

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24.

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

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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

25.

GloBE Rules and Tax Competition

Intertax 12/2022
Posted: 23 Sep 2022
Joachim Englisch
University of Münster - Faculty of Law

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GloBE, minimum tax, Pillar 2, competition

26.

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

27.

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