The rental building sector is plagued by the so-called landlord-tenant-dilemma, i.e. that landlords have no direct financial benefit from modernizations for energy efficiency if the tenant pays the energy bill while tenants have no incentives to save energy if the landlord pays. The primary...

This paper reflects the tabled novel framework for corporate taxation in the European Union, founded on the Formulary Apportionment methodology and envisaged inclusion of intangible assets in the allocation formula. The objective is to simulate the variation between the currently used Separate...

Aim: As part of its climate and sustainability policies, the European Union actively fosters the transition from air to rail travel, for example by improving the international railway infrastructure, liberalizing the European railway market and introducing an international booking system for...