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…
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. …
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 …
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…
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 …
The empirical literature specifically addressing the differences between financial and tax accounting (reporting gap) in Germany is rather small. This is probably explained by the difficulty of obtaining…
The objective of this study is to analyze the Draft Council Directive on a Common Consolidated Corporate Tax Base (CCCTB) as of March 16, 2011 and examine how the proposed CC(C)TB will influence the tax burden…