Die Article reviews tax reform proposals of the German Stiftung Marktwirtschaft.

Effective from 2008, Germany's top marginal income tax rate rises from 42 to 45 per cent. However, sole proprietorships and partnerships can opt for a preferential tax rate of 28.25 per cent for retained profits (§ 34a EStG). If they do so, profits are taxed again upon distribution. Using...

The article considers reform options for the German local business tax.

The article considers a judgement of the fiscal court of Lower Saxony regarding cross-border group losses.

The article discusses replacing the German local business tax by an income or corporate tax surcharge.

The article analysis the German tax reform 2000 and predicts that corporations will distribute earnings during the following year in order to circumvent tax disadvantages.

The article analyzes the impact of the new German withholding tax on firms' financing decisions.

Der Artikel diskutiert den Vorschlag, die Gewerbesteuer durch eine kommunale Unternehmensteuer zu ersetzen.

The article asks whether or not the Marks & Spencer judgement is applicable to the German group AWD.

Zwischen 2002 und 2007 verabschiedete die Bundesregierung die Nationale Nachhaltigkeitsstrategie und das Integrierte Energie- und Klimaprogramm. Beide Programme enthalten klare energie- und klimapolitische Zielsetzungen: So sollen die Treibhausgasemissionen bis zum Jahr 2020 um 40% gesenkt...