Wolfgang Schoen

Max Planck Institute for Tax Law and Public Finance, Department of Business and Tax Law

Director

Marstallplatz 1

Munich, 80539

Germany

  • Max Planck Institute for Tax Law and Public Finance, Department of Business and Tax Law

SCHOLARLY PAPERS

35

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7

Scholarly Papers (35)

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1.

Taxing Multinationals in Europe

Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2012-11
Number of pages: 30 Posted: 06 Dec 2012
Wolfgang Schoen
Max Planck Institute for Tax Law and Public Finance, Department of Business and Tax Law
Downloads 3,561 (2,511)

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multinational enterprises, European tax law, fundamental freedoms, international business taxation, corporate groups

2.

Debt and Equity: What's the Difference? A Comparative View

Max Planck Institute for Intellectual Property, Competition & Tax Law Research Paper No. 09-09
Number of pages: 99 Posted: 17 Sep 2009
Wolfgang Schoen, Tobias A. Beuchert, Astrid Roesener, Andreas Gerten, Maximilian Haag, Sabine Heidenbauer, Carsten Hohmann, Daniel Kornack, Nadia Lagdali, Lukas Mueller, Christine Osterloh-Konrad, Carlo Pohlhausen, Philipp Redeker and Erik Röder
Max Planck Institute for Tax Law and Public Finance, Department of Business and Tax Law, Max Planck Institute for Tax Law and Public Finance, Max Planck Institute for Tax Law and Public Finance, Max Planck Institute for Tax Law and Public Finance, Max Planck Institute for Tax Law and Public Finance, Vienna University, Institute for Austrian and International Taxlaw, Max Planck Institute for Tax Law and Public Finance, Max Planck Institute for Tax Law and Public Finance, Max Planck Institute for Tax Law and Public Finance, University of St. Gallen, Max Planck Institute for Tax Law and Public Finance, HgCapital, Max Planck Institute for Tax Law and Public Finance and Max Planck Institute for Tax Law and Public Finance
Downloads 2,314 (5,262)
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Debt, equity, business tax, international tax, corporate law, corporate tax

3.

Base Erosion and Profit Shifting: A Roadmap for Reform

Bulletin for International Taxation, Vol. 68, p. 275, 2014, Boston College Law School Legal Studies Research Paper No. 324
Number of pages: 6 Posted: 28 Jun 2014 Last Revised: 14 Jul 2014
Hugh J. Ault, Wolfgang Schoen and Stephen E. Shay
Boston College Law School, Max Planck Institute for Tax Law and Public Finance, Department of Business and Tax Law and Harvard Law School
Downloads 1,058 (18,691)

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4.

Taxation and State Aid Law in the European Union

Common Market Law Review, Vol. 36, No. 4, pp. 911-936, 1999
Number of pages: 26 Posted: 10 Jun 2010
Wolfgang Schoen
Max Planck Institute for Tax Law and Public Finance, Department of Business and Tax Law
Downloads 1,017 (19,805)
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European Tax Law, Tax Competition, Tax Harmonization, Tax regulation, Subsidies, State aids

5.

International Tax Coordination for a Second-Best World (Part I)

World Tax Journal, Vol. 1, No. 1, pp. 67-114, September 2009
Number of pages: 48 Posted: 15 Apr 2010
Wolfgang Schoen
Max Planck Institute for Tax Law and Public Finance, Department of Business and Tax Law
Downloads 849 (25,830)

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International Tax Law, Corporate Taxation, Business Tax, Tax Competition, Profit Attribution, Allocation

6.

Transfer Pricing – Business Incentives, International Taxation and Corporate Law

Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2011-05
Number of pages: 19 Posted: 24 Jan 2011 Last Revised: 31 Oct 2011
Wolfgang Schoen
Max Planck Institute for Tax Law and Public Finance, Department of Business and Tax Law
Downloads 731 (31,832)

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Transfer Pricing, International Taxation, Related Party Transactions, Multinational Enterprises, Corporate Groups, Taxing Rights

7.

Ten Questions About Why and How to Tax the Digitalized Economy

Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2017-11
Number of pages: 31 Posted: 21 Dec 2017
Wolfgang Schoen
Max Planck Institute for Tax Law and Public Finance, Department of Business and Tax Law
Downloads 724 (32,259)

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International Tax Law, Digitalization, Digitized Economy, Corporate Tax, Tax Reform

8.

Debt and Equity in Domestic and International Tax Law — A Comparative Policy Analysis

Reprinted from British Tax Review (BTR), 2014, Nr. 2, p. 146 - 217. © Thomson Reuters (Professional) UK Limited and Contributors and Schön, Wolfgang /et.al., Working Paper of the Max Planck Institute for Tax Law and Public Finance 2014-09
Number of pages: 75 Posted: 08 Jul 2014 Last Revised: 14 Jul 2014
Wolfgang Schoen, Andreas Bakrozis, Johannes Becker, Tobias A. Beuchert, Martin Boer, Nadja Dwenger, Andreas Gerten, Maximilian Haag, Sabine Heidenbauer, Carsten Hohmann, Alexander Jehlin, Karin E.M. Dr. Kopp, LL.M. Berkeley, Daniel Kornack, Nadia Lagdali, Christian Marquart, Lukas Mueller, Marta Castelon, Christine Osterloh-Konrad, Natalia Paxinou, Carlo Pohlhausen, Philipp Redeker, Erik Röder and Astrid Roesener
Max Planck Institute for Tax Law and Public Finance, Department of Business and Tax Law, Max Planck Institute for Tax Law and Public Finance, University of Cologne, Max Planck Institute for Tax Law and Public Finance, University of Groningen - Faculty of Law, Max Planck Institute for Tax Law and Public Finance, Max Planck Institute for Tax Law and Public Finance, Max Planck Institute for Tax Law and Public Finance, Vienna University, Institute for Austrian and International Taxlaw, Max Planck Institute for Tax Law and Public Finance, Independent, Max Planck Institute for Tax Law and Public Finance, Max Planck Institute for Tax Law and Public Finance, Max Planck Institute for Tax Law and Public Finance, Freshfields Bruckhaus Deringer LLP, University of St. Gallen, Max Planck Institute for Tax Law and Public Finance, Max Planck Institute for Tax Law and Public Finance, Independent, HgCapital, Max Planck Institute for Tax Law and Public Finance, Max Planck Institute for Tax Law and Public Finance and Max Planck Institute for Tax Law and Public Finance
Downloads 724 (32,259)

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corporate law, business taxation, international tax law, debt equity distinction, comparative law, tax policy, comparative policy analysis

9.

Transfer Pricing Issues of BEPS in the Light of EU Law

Reprinted from British Tax Review (BTR), 2015, Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2015-9
Number of pages: 15 Posted: 09 Sep 2015
Wolfgang Schoen
Max Planck Institute for Tax Law and Public Finance, Department of Business and Tax Law
Downloads 701 (33,658)

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International Tax Law, Tax Policy, European Law, BEPS

10.

Destination-Based Income Taxation and WTO Law: A Note

Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2016-3
Number of pages: 18 Posted: 04 Feb 2016
Wolfgang Schoen
Max Planck Institute for Tax Law and Public Finance, Department of Business and Tax Law
Downloads 668 (35,956)

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International taxation, multinationals, destination-based taxation, WTO law, GATT, ASCM

11.

Corporate Disclosure in a Competitive Environment - the Ecj's Axel Springer Case and the Quest for a European Framework for Mandatory Disclosure

ECGI - Law Working Paper No. 55/2006
Number of pages: 47 Posted: 03 Mar 2006
Wolfgang Schoen
Max Planck Institute for Tax Law and Public Finance, Department of Business and Tax Law
Downloads 630 (38,885)

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European company law, competitive costs, capital and product markets, disclosure, innovative data, predatory pricing, mutual information, financial markets, mandatory disclosure, closely-held companies

12.

International Taxation of Risk

Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2014-03
Number of pages: 31 Posted: 01 Mar 2014
Wolfgang Schoen
Max Planck Institute for Tax Law and Public Finance, Department of Business and Tax Law
Downloads 563 (45,061)

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Tax Law, International Tax Policy, Risk and Taxation, Profit Allocation, Contractual Risk Allocation, Transfer Pricing, Arm’s Length Approach, Double Taxation Conventions, Risk Premium, Intangibles

13.

Tax Legislation and the Notion of Fiscal Aid – A Review of Five Years of European Jurisprudence

Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2015-14
Number of pages: 19 Posted: 22 Dec 2015
Wolfgang Schoen
Max Planck Institute for Tax Law and Public Finance, Department of Business and Tax Law
Downloads 547 (46,735)

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14.

Transfer Pricing, the Arm’s Length Standard and European Union Law

Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2011-08
Number of pages: 45 Posted: 22 Sep 2011 Last Revised: 31 Oct 2011
Wolfgang Schoen
Max Planck Institute for Tax Law and Public Finance, Department of Business and Tax Law
Downloads 534 (48,124)

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Transfer Pricing, Freedom of Establishment, International Taxation, Related-Party Transactions, Corporate Groups, International Tax Allocation

15.

International Accounting Standards - A Starting Point for a Common European Tax Base?

European Taxation, Vol. 44, No. 10, 2004, p. 426-440
Number of pages: 15 Posted: 17 May 2010
Wolfgang Schoen
Max Planck Institute for Tax Law and Public Finance, Department of Business and Tax Law
Downloads 520 (49,873)
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European Tax Law, Accounting Standards, IAS, IFRS, International Tax Law, Business Taxation, Corporate Taxation, Company groups, common tax base

16.

Group Taxation and the CCCTB

Tax Notes International, Vol. 48, No. 11, pp. 1063-1080, 2007
Number of pages: 39 Posted: 15 Apr 2010
Wolfgang Schoen
Max Planck Institute for Tax Law and Public Finance, Department of Business and Tax Law
Downloads 482 (54,811)

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International Tax Law, Corporate Tax Law, Company Groups, Business Tax, Tax Competition, EC Law

17.

Free Movement of Capital and Freedom of Establishment

Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2015-3
Number of pages: 29 Posted: 16 Jun 2015 Last Revised: 25 Jun 2015
Wolfgang Schoen
Max Planck Institute for Tax Law and Public Finance, Department of Business and Tax Law
Downloads 385 (72,001)

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18.

Playing Different Games? Regulatory Competition in Tax and Company Law Compared

Common Market Law Review, Vol. 42, No. 2, pp. 331-335, 2005
Number of pages: 40 Posted: 16 Apr 2010
Wolfgang Schoen
Max Planck Institute for Tax Law and Public Finance, Department of Business and Tax Law
Downloads 314 (91,014)
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International Tax Law, Tax Regulation, Company Law regulation, Tax Competition, Corporate Tax law, Comparative Corporate Governance

19.

Attribution of Profits to PEs and the OECD 2006 Report

Tax Notes International, Vol. 46, No. 10, pp. 1059-1072, 2007
Number of pages: 33 Posted: 04 May 2010
Wolfgang Schoen
Max Planck Institute for Tax Law and Public Finance, Department of Business and Tax Law
Downloads 267 (108,367)

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Permanent Establishment, separate entity approach, international tax law, business tax law, corporate tax law, taxation, subsidiary

20.

Capital Gains Taxation in Germany

British Tax Review No. 6, pp. 620-627, 2005
Number of pages: 13 Posted: 04 Mar 2010
Wolfgang Schoen
Max Planck Institute for Tax Law and Public Finance, Department of Business and Tax Law
Downloads 265 (109,188)
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German tax law, income tax law, corporate tax, business taxation, capital gains, capital gains taxation

21.

Neutrality and Territoriality — Competing or Converging Concepts in European Tax Law?

Bulletin for International Taxation April/May 2015, Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2015-01
Number of pages: 25 Posted: 09 Jun 2015
Wolfgang Schoen
Max Planck Institute for Tax Law and Public Finance, Department of Business and Tax Law
Downloads 261 (110,999)

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international tax law, European tax law, international tax allocation

22.

Regulation and Taxation of the Financial Markets

Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2016-8
Number of pages: 25 Posted: 05 May 2016
Wolfgang Schoen
Max Planck Institute for Tax Law and Public Finance, Department of Business and Tax Law
Downloads 240 (120,960)

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23.

Tax Law Scholarship in Germany and the United States

Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2016-7
Number of pages: 21 Posted: 05 May 2016
Wolfgang Schoen
Max Planck Institute for Tax Law and Public Finance, Department of Business and Tax Law
Downloads 194 (148,454)

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24.

The Distinct Equity of the Debt-Equity Distinction

Bulletin for International Taxation, September 2012, Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2014-08
Number of pages: 15 Posted: 03 Jun 2014
Wolfgang Schoen
Max Planck Institute for Tax Law and Public Finance, Department of Business and Tax Law
Downloads 186 (154,317)

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corporate law, business taxation, international tax law, debt equity distinction, tax policy

25.

Statutory Avoidance and Disclosure Rules in Germany

BEYOND BOUNDARTIES - DEVELOPING APPROACHES TO TAX AVOIDANCE AND TAX RISK MANAGEMENT, Judith Freedman, ed., PP. 47-55, 2008
Number of pages: 13 Posted: 04 May 2010
Wolfgang Schoen
Max Planck Institute for Tax Law and Public Finance, Department of Business and Tax Law
Downloads 171 (166,276)

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German tax law, anti avoidance, anti abuse, income tax law, corporate tax law

26.

Taxation and Democracy

Tax Law Review, Vol. 72, Forthcoming, Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2018-13
Number of pages: 65 Posted: 22 Oct 2018
Wolfgang Schoen
Max Planck Institute for Tax Law and Public Finance, Department of Business and Tax Law
Downloads 168 (168,899)

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Tax Law, Constitutional Law, Comparative Constitutional Law, Taxation, Democracy, Principles of Taxation, Citizenship, Tax Competition, Taxpayer Protection

27.

Tax Strategy Patents - A Tax Lawyer's View

PATENTS AND TECHNOLOGICAL PROGRESS IN A GLOBALIZED WORLD, pp. 49-58, Martin J. Adelman, Robert Brauneis, Josef Drexl, Ralph Nack, eds., Liber Amicorum Joseph Straus, 2009
Number of pages: 13 Posted: 10 Jun 2010
Wolfgang Schoen
Max Planck Institute for Tax Law and Public Finance, Department of Business and Tax Law
Downloads 166 (170,704)

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Tax Law, Tax Planning, tax arrangements, Patent Law, business method patents, Tax Regulation

28.

Losing Out at the Snooker Table: Cross-Border Loss Compensation for PE's and the Fundamental Freedoms

A VISIONS OF TAXES WITHIN AND OUTSIDE EUROPEAN BORDERS, FESTSCHRIFT IN HONOR OF FRANS VANISTENDAEL, L. Hinnekens, P. Hinnekens, eds., pp. 813-830, 2008
Number of pages: 23 Posted: 04 May 2010
Wolfgang Schoen
Max Planck Institute for Tax Law and Public Finance, Department of Business and Tax Law
Downloads 126 (213,792)

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International Tax Law, EC Law, Double Taxation Conventions, Corporate Tax Law, Business Tax Law, Fundamental Freedoms

29.

Foreword: International Tax Policy in a Disruptive Environment

72 Bull. Int’l Tax’n, April/May 2018, at 191
Number of pages: 5 Posted: 13 Jul 2018
Allison Christians, Wolfgang Schoen and Stephen E. Shay
McGill University - Faculty of Law, Max Planck Institute for Tax Law and Public Finance, Department of Business and Tax Law and Harvard Law School
Downloads 94 (262,986)

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30.

Special Charges - A Gap in European Competition Law?

European State Aid Law Quarterly, Vol. 5, No. 3, pp. 494-504, 2006
Number of pages: 25 Posted: 10 Jun 2010
Wolfgang Schoen
Max Planck Institute for Tax Law and Public Finance, Department of Business and Tax Law
Downloads 71 (311,286)

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State Aids, State Aid Law, European Tax Law, European Tax Regulation, EC Law, Community Law

31.

Pre-Clearance in European Accounting Law - The Right Step?

PERSPECTIVES IN COMPANY LAW AND FINANCIAL REGULATION - ESSAYS IN HONOUR OF EDDY WYMEERSCH, pp. 231-243, Michel Tison, Hans De Wulf, Christoph Van Der Elst and Reinhard Steennot, eds., Cambridge University Press, 2009
Posted: 15 Apr 2010
Wolfgang Schoen
Max Planck Institute for Tax Law and Public Finance, Department of Business and Tax Law

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Financial reporting, SEC, disclosure, no action letter, accounting

32.

Abuse of Rights and European Tax Law

COMPARATIVE PERSPECTIVES ON REVENUE LAW - ESSAYS IN HONOUR OF JOHN TILEY, Cambridge University Press, pp. 75-98, John Avery Jones, Peter Harris, and David Oliver, eds., 2008
Posted: 15 Apr 2010
Wolfgang Schoen
Max Planck Institute for Tax Law and Public Finance, Department of Business and Tax Law

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Anti Abuse, Anti Avoidance, International Tax Law, EC Law, Corporate Tax Law

33.

Balance Sheet Tests or Solvency Tests - Or Both?

European Business Organization Law Review (EBOR), Vol. 7, 2006
Posted: 19 Feb 2007
Wolfgang Schoen
Max Planck Institute for Tax Law and Public Finance, Department of Business and Tax Law

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company law reform, distributions, dividends, accounting law, creditor protection, legal capital, balance sheet, solvency test

34.

The Odd Couple: A Common Future for Financial and Tax Accounting?

Tax Law Review, Vol. 58, No. 2, 2005
Posted: 08 Dec 2005
Wolfgang Schoen
Max Planck Institute for Tax Law and Public Finance, Department of Business and Tax Law

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35.

The Future of Legal Capital

European Business Organization Law Review, Vol. 5, No. 3, pp. 429-448, 2004
Posted: 06 Apr 2005
Wolfgang Schoen
Max Planck Institute for Tax Law and Public Finance, Department of Business and Tax Law

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legal capital, informational asymmetry, collective offer, minimum capital requirement, solvency test, Überseering, Inspire Art, Centros, SLIM, High Level Group, capital maintenance, limited liability, Companies Bill 2002