The environment of EU tax policy has fundamentally changed in recent times. As a reaction to the European debt crisis new fiscal instruments (EFSF, ESM), new fiscal rules (Fiscal Compact) and coordination …
The objective of this 4-year project is to provide the analytical basis for a socio-ecological transition in Europe: the change to a new growth path with smart, sustainable and inclusive growth as is envisaged in…
This project investigates the impact of taxation on corporate innovation in the context of the knowledge economy. The focus is placed on the influence of tax considerations on firms’ decisions about where to…
The study provides insights into the current tax treatment of group headquarter services in the Netherlands, Ireland, the United Kingdom and Switzerland. In case of Switzerland we focus on the Canton of Zug in…
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. …
In March 2011, the European Commission published a draft council directive on the common consolidated tax base (CCTB). To remove tax obstacles within the European Union, the European Commission proposes a broad…
Despite weakening global growth prospects, inflation has risen around the world during the current economy and financial crises. Besides its direct impacts, e.g. increased purchase prices or wages, the rapid …
Conventional tax systems favor equity financing and discriminate against debt financing. While firms are allowed to deduct interest expenses from their tax base, the return on equity is not tax deductible, which…
The efficiency of the public sector is a requisite for economic competitiveness. The quality of the public administration and of governance impacts the environment in which businesses operate and largely …