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This article deals with case, X-GmbH (Case C-135/17) concerning the compatibility of German CFC legislation with regard to third countries. In Germany, CFC legislation only applies in cross-border situations and not in purely domestic situations. In general, the application of CFC legislation...
Persistent link: https://www.econbiz.de/10014031798
This article deals with the decision taken by the Court of Justice of the European Union in September 2014 regarding the compatibility of inheritance taxation with the fundamental freedoms (Commission v. Spain (Case C-127/12) and Commission v. Germany (Case C-211/13)).The authors welcome the...
Persistent link: https://www.econbiz.de/10012829030
that is accompanied in recent years by a withdrawal from trade integration processes. We study the determinants of …, including through its effect on TFP when facilitated by higher investment in intangible assets, a proxy for firm innovation …
Persistent link: https://www.econbiz.de/10012840610
The paper develops a unified general equilibrium model including savings with overlapping generations, investment and …
Persistent link: https://www.econbiz.de/10013321123
Die Verbreitung der neuartigen Krankheit COVID-19 stellt alle Volkswirtschaften rund um den Globus vor gesundheitliche und wirtschaftliche Herausforderungen. Von der Pandemie und den Maßnahmen zur Eindämmung der Ausbreitung des Coronavirus sind internationale Wirtschaftsbeziehungen besonders...
Persistent link: https://www.econbiz.de/10012543969
Die Verbreitung der neuartigen Krankheit COVID-19 stellt alle Volkswirtschaften rund um den Globus vor gesundheitliche und wirtschaftliche Herausforderungen. Von der Pandemie und den Maßnahmen zur Eindämmung der Ausbreitung des Coronavirus sind internationale Wirtschaftsbeziehungen besonders...
Persistent link: https://www.econbiz.de/10012270979
This paper explores the impact of Korean unification on North and South Korea under the hypothetical scenario that unification takes place along the peaceful but unanticipated path similar to the experience of German reunification. Using a global dynamic intertemporal general equilibrium model,...
Persistent link: https://www.econbiz.de/10014110560
Persistent link: https://www.econbiz.de/10014433124
free trade oriented package due to her integration into the European community. The importance of the European economic and … investigates how this finding fits into the literature of the political economy of trade policy and how it can be incorporated into …
Persistent link: https://www.econbiz.de/10010275152
small e.ects from trade, but more pronounced labor market e.ects from migration. Based on German model elasticities, we …
Persistent link: https://www.econbiz.de/10010294557