Zum wiederholten Mal hat das Bundesverfassungsgericht das Erbschaftsteuergesetz für verfassungs-widrig erklärt. In seinem Urteil vom 17.12.20141 entschied das Gericht, dass die derzeit geltenden Regelungen zur Verschonung betrieblichen Vermögens zu weitreichend sind. Der Gesetzgeber wurde...

[Introduction] This 2016 report of the project TAXUD/2013/CC/120 presents estimates of the effective tax rates on investment in the EU member states, FYROM and Turkey as well as Norway, Switzerland, Canada, Japan and the United States. The work presented in this report updates for the year 2016...

[Introduction] This 2015 report of the project TAXUD/2013/CC/120 presents estimates of the effective tax rates on investment in the EU member states, FYROM and Turkey as well as Norway, Switzerland, Canada, Japan and the United States. The work presented in this report updates for the year 2015...