In den nächsten Monaten wird sich entscheiden, ob sich US-Präsident Donald Trump die Steuerpläne der Republikaner im Kongress zu Eigen macht. Diese Entscheidung ist für die internationale Unternehmensbesteuerung von historischer Tragweite, die Folgen für Handelsströme, Wechselkurse,...

Encouraging private investment in the EU is currently a primary goal of the European Commission. However, the effectiveness of public policies to stimulate private investment - such as a European Fund for Strategic Investments, which was recently proposed by the president of the European...

Anfang 2021 hat die Europäische Kommission den formalen Prozess zur Entwicklung eines stabilen regulatorischen und steuerlichen Rahmens zur Bewältigung der Herausforderungen der digitalen Wirtschaft wieder aufgenommen. Bereits 2018 wollte die Europäische Kommission eine politische Einigung...

As of the beginning of 2021, the European Commission has restarted the formal process to develop a stable regulatory and tax framework to address the challenges of the digital economy. In 2018, the European Commission initially intended to gain political agreement on a Digital Services Tax (DST)...

The economic crisis following the COVID-19 pandemic has increased the debt levels of corporations and reduced the level of investments. From a tax perspective, interest payments on debt are generally deductible from the corporate tax base, while costs related to equity are not. This debt-equity...

With its Action Plan for a Fairer and Efficient Corporate Tax System (COM (2015) 302) published on 17 June 2015, the European Commission relaunched the idea of a Common Consolidated Corporate Tax Base (European Commission (2015a)). The respective proposals for a Council Directive have recently...

Over the past decade, policymakers, non-profit organizations, and the media have demanded greater transparency by multinational firms regarding their global operations and tax payments. These demands are motivated by the assumption that multinational firms engage in aggressive planning...