Peter Hongler
Title
Prof. Dr.
Last Name
Hongler
First name
Peter
Email
peter.hongler@unisg.ch
Phone
+41 71 224 7594
298 results
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Item type:Publication, Das Gleichbehandlungsgebot im Steuerrecht(2025-03-02)STUW0081070 Inhaltsverzeichnis 1. Einleitung 2. Zur Kritik am Leistungsfähigkeitsprinzip 3. Zum Gleichbehandlungsgebot 3.1. Übersicht 3.2. Zu den Anwendungsprämissen von Grundrechten 3.3. Rechtsstaatliche Anforderungen an die Anwendungsprämissen 4. Sittliche oder rechtsethische Überlegungen 4.1. Vorbemerkung zur Methodik 4.2. Mögliche sittliche Normen 4.3. Zur Verteilungsgerechtigkeit im Besonderen 4.4. Zwischenfazit 5. Zum Schluss noch ein paar erkenntnistheoretische Überlegungen 5.1. Vom Wiener Kreis zum normativen Pragmatismus 5.2. Normorientierung der rechtswissenschaftlichen Erkenntnis 5.3. Frage der Letztbegründung 6. Schlussfolgerung Der Beitrag untersucht die erkenntnistheoretischen Grundlagen des Gleichbehandlungsgebots im Steuerrecht. Dabei wird die These vertreten, dass sich die Steuerrechtswissenschaft wieder vermehrt mit den sittlichen Grundfragen auseinandersetzen sollte. Der Autor plädiert für eine restriktive Anwendung des Gleichbehandlungsgebotsbeschränkt auf willkürliche sowie besonders verpönte Ungleichbehandlungen. Fragen der Verteilungsgerechtigkeit sollen dabei keine Rolle mehr spielen. This article examines the epistemological foundations of the principle of equal treatment in tax law. It argues that tax law scholars should once again focus more on ethical foundations. The author advocates a restrictive application of the principle of equal treatment, limited to arbitrary and particularly reprehensible forms of unequal treatment. Questions of distributive justice should no longer play a role in this context.Type:journal articleJournal:StuW Steuer und Wirtschaft - Some of the metrics are blocked by yourconsent settings
Item type:Publication, Methodisches zur Mindeststeuer – Rechtsanwendung und Auslegung der Mindestbesteuerungsverordnung mittels Pillar-2-Dokumenten(2025-02-26); Type:journal articleJournal:Forum für Steuerrecht (FStR)Issue:2025/2 - Some of the metrics are blocked by yourconsent settings
Item type:Publication, Konkubinat und Steuern – Faktisch vereint, steuerlich getrennt?Type:journal articleJournal:Forum für Steuerrecht (FStR) - Some of the metrics are blocked by yourconsent settings
Item type:Publication, Getting it right: What the negotiations around the un framework convention should focus onType:journal articleJournal:Caribbean Tax Law Journal - Special Issue (UN tax coop) - Some of the metrics are blocked by yourconsent settings
Item type:Publication, Plurilateralism in International Tax Law: a Unique Chance for the UN Framework ConventionThe international tax regime has developed for more than a hundred years. While it has been dominated by double tax treaties, more recently the OECD has brought forward various initiatives which add significant complexity to the regime. At the same time the strong position of the OECD and the non-inclusiveness of its decision-making bodies have caused dissatisfaction with the regime. The most recent initiative on a United Nations Framework Convention on International Tax Cooperation (UNFCITC) is the result of this policy rejection. Considering the advantages and disadvantages offered by plurilateral agreements, inspired by the WTO system, plurilateralism could prove to be very valuable to overcome existing flaws of the current regime. Indeed, the UNFCITC if designed carefully could help to overcome many weaknesses of the current international tax regime and become the most meaningful development of the century in international tax law.Type:journal articleJournal:The Journal of World Investment & TradeIssue:published online ahead of print 2025Scopus© Citations 5 - Some of the metrics are blocked by yourconsent settings
Item type:Publication, Tax Reporting and Sustainable Development Goals: Why Less Is More(2025-03-10); Peter Hongler is a professor of tax law and Thomas Berndt is a professor of accounting at the University of St. Gallen. In this article, Hongler and Berndt analyze whether including tax in the ESG debate has helped achieve the sustainable development goals and demonstrate how current approaches could be amended to be more effective.Type:journal articleJournal:Tax Notes InternationalVolume:117 - Some of the metrics are blocked by yourconsent settings
Item type:Publication, Treaty Compatibility of the IIR and the UTPR(2024-06-24)Abstract: This paper explores the compatibility of the Income Inclusion Rule (IIR) and the Undertaxed Profits Rule (UTPR) with existing tax treaties. The paper first assesses whether the taxes under IIR and UTPR meet the coverage criteria of Art. 2 of the OECD Model Convention (MC) and then analyses potential treaty infringements, focusing on Art. 7, 9, and 10(5), highlighting the inherent contradiction between tax treaties, which aim to limit taxing rights, and the global minimum tax, which allows taxation of global profits. Next, the paper reviews the historical development of IIR and UTPR, emphasising the OECD’s initial recognition of the need for treaty amendments but noting the current lack of multilateral solutions, which poses potential dispute risks. In conclusion, the paper argues that the global minimum tax presents compliance challenges and legal uncertainties, questioning the binding effect of double taxation agreements. The article calls on the OECD to resolve these uncertainties through international agreements and advises countries to carefully consider the legal implications when implementing the IIR and the UTPR.Type:journal articleJournal:Belt and Road Initiative Tax Journal (BRITJ)Volume:5Issue:1 - Some of the metrics are blocked by yourconsent settings
Item type:Publication, Konzernbesteuerung und Nachhaltigkeit(2024-02-15); Type:journal articleJournal:Forum für Steuerrecht (FStR)Issue:2024/1 - Some of the metrics are blocked by yourconsent settings
Item type:Publication, Conséquences juridiques de l’évasion fiscale(2024-10); Gmür, LucaL’abus fiscal peut prendre la forme d’un contournement de normes contraignantes ou d’une utilisation abusive de normes avantageuses ; dans les deux cas, l’évasion fiscale et sa conséquence juridique, la fiction de l’état des faits, s’appliquent. En se basant sur les principales opinions doctrinales, Hongler/Gmür argumentent ici en faveur d’une différenciation dans la jurisprudence.Type:journal articleJournal:Revuefiscale (StR) - Some of the metrics are blocked by yourconsent settings
Item type:Publication, Rechtsfolgen der Steuerumgehung(2024-10); Gmür, LucaSteuerlicher Missbrauch kann sich sowohl als Umgehung belastender Normen wie auch als missbräuchliche Inanspruchnahme vorteilhafter Normen gestalten; in beiden Fällen kommt die Steuerumgehung und als ihre Rechtsfolge die Sachverhaltsfiktion zur Anwendung. Ausgehend von den wichtigsten Lehrmeinungen argumentieren Hongler/Gmür hier für eine Differenzierung in der Rechtsprechung.Type:journal articleJournal:SteuerRevue (StR)