- Research Assistant / PhD Student
- Business Management Taxation & Tax Law
- Global Minimum Taxation and Corporate Tax Systems
- PhD-Thesis, since April 2024
The dissertation project focuses on the relationship between the Global Minimum Tax and corporate tax systems. Corporate tax systems and regulations across the world vary significantly in their ... more ...
- Steuerliche Anreize und die globale Mindeststeuer
- FFF-Förderprojekt, June 2023 until December 2023
Many jurisdictions grant tax incentives providing tax relief to particular industries or activities in pursuit of a variety of goals. Soon, such domestic measures will coincide with the ... more ...
Wenz, M., & Kaiser, N. (2024). Liechtenstein: Taxation of non-resident individuals with income from public service employment. In G. Kofler, M. Lang, P. Pistone, A. Rust, J. Schuch, K. Spies, C. Staringer & R. Szudoczky (Eds.), CJEU - Recent Developments in Direct Taxation 2023 (pp. 245-254). Vienna, Austria: Linde.
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Kaiser, N. (2024). Impact of the Global Minimum Tax on Corporate Tax Systems - The Case of Switzerland. Presented at the 3rd Annual Conference on Fiscal Policy and Economic Development, Doha, Qatar.
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