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…
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 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…
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 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…
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…
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 …