Various Measures of Tax Planning and their Limits
International tax planning and its limits have continuously been hot topics in the academia as well as in tax practice over the last years. Tax planning may affect both, a taxpayer’s overall tax burden and the revenues of the countries in which the taxpayer is doing business. Naturally, these countries and their tax authorities are focusing on measures that shield their tax revenues from international tax planning. Especially nowadays, the topic of tax planning and its limits is therefore increasingly in the focus of these countries as well as of international organizations, such as the OECD. The master theses contained in this volume examine various measures of tax planning and evaluate their limits from a tax treaty law, EU law as well as domestic tax law perspective.