Sustainability and Corporate Social Responsibility (CSR) will become increasingly important for business organizations. An important tool for CSR strategies are enterprise donations. Thus, the goal of this…
The debate on the competences between the EU and its Member States has risen in line with the most recent financial and debt crisis. While some supporters of the EU argue that its competences are still too…
The German Accounting Law Modernization Act (BilMoG) of the year 2010 has been one of the most important reform acts in Germany in the last years and has constituted a change in paradigm with regard to the …
The goal of the European Single Market has led to standardization in several areas within the European Union during the last years. However, this is not true for the tax systems that remain part of the…
This study, based on the insights from the public finance literature, is to identify the key deficits of the German fiscal equalization system. The state of the literature on key questions and controversies will…
Tax administrations in several European countries recently introduced special tax regimes for small and medium-sized enterprises (SME). Competitive disadvantages as well as SME’s particular im-portance for …
The decisions of the European Court of Justice (ECJ) have impacted the design of the EU member states’ national (individual and corporate) tax systems in several areas (e.g. exit taxation, thin capitalization…
One uncontroversial conclusion from four years of European debt crisis is the need for a general overhaul of fiscal governance. However, any reforms must be based on a sound understanding of the (fiscal) …
In the context of a growing international economic integration, taxation becomes a more and more central factor in the competition of regions and countries for international investment and skilled employees. …