Over the coming months President Trump will decide on whether to adopt the tax reform proposed by House Republicans. This decision could have a historic impact on international corporate taxation, with…
Zur Messung von Effektivsteuerbelastungen hat sich in den vergangenen Jahren ein umfassendes Instrumentarium entwickelt, das auf unterschiedlichen Methoden basiert. Der European Tax Analyzer verwendet…
We investigate the effect of international differences in corporate taxation on the realization of productivity gains in M&A deals. We argue that tax differentials distort the efficient allocation of productive…
Out of a total of 2,976 double tax agreements (DTAs), some 60% are signed between a developing and a developed economy. As DTAs shift taxing rights from capital importing to capital exporting countries, the…
The European Court of Justice (ECJ) has become an influential player in the field of direct taxation in the European Union (EU) in the past twenty years. However, it is unclear whether or not the ECJ’s decisions…
