As a consequence of the financial crisis, the taxation of multinationals is back high on the political agenda. The European Commission came up with an Action Plan in 2012 setting out over 30 measures to combat…
Pursuing the goals of the Lisbon Strategy, the European Commission addresses the malfunctioning of the Internal Market due to corporate tax obstacles. In this context, effective tax burdens reveal possible…
The exchange of information between tax authorities is a key instrument in the fight against international tax avoidance and evasion. A better understanding of the factors driving the exchange of information is…
This project analyses in detail some aspects of the current taxation system and determines a few ways in which multinational enterprises might use its loopholes for tax-planning purposes. For example, it is…
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 aim of this research project is to analyze the allocative effect of corporate taxation and to quantify how it influences the number and volume of mergers and acquisitions (M&A) in the European Union. The…
Numerical fiscal rules are implemented to counterbalance the deficit bias in budgetary policy. However, the effectiveness of these rules in limiting public debt has been a matter of discussion. Over the recent…
The research project aims at the analysis of taxation effects on corporate structures of multinational companies. Based on the first phase of the project (01/2011-12/2012), new identification strategies will be…
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…