This article examines the European Commission’s Proposal for a Council Directive implementing a financial transaction tax through the enhanced cooperation procedure published on February 14, 2013. It starts by providing a brief description and analysis of the Proposal and the accompanying...

Pascal Saint-Amans, OECD, stellt die Vorschläge der OECD und eine Analyse ihrer Auswirkungen auf die Steuereinnahmen und die Investitionstätigkeit vor. Demnach dürften die Steuereinnahmen weltweit erheblich steigen, das globale Investitionsniveau dagegen kaum ändern. Clemens Fuest, ifo...

Dividend taxation is one of the areas of direct taxation in which the European Court's fundamental freedom scrutiny has had the most significant impact on Member States' tax systems. Two key judgements are routinely identified as the landmark decisions that led to this development and that were...

Taxation inevitably gives rise to tax planning. In the era of globalization, multinationals in particular will (re-)organize their business so as to make an optimal use of international tax sheltering opportunities. In order to curb ‘aggressive' tax arbitrage, all developed jurisdictions rely...

In all Member States of the European Union, tax benefits or tax relief granted in the context of a harmonized energy tax are a frequent phenomenon. Most of those tax expenditure rules have been introduced at the discretion of the Member States, based on the authorizations of Article 5 and 15-19...

The OECD has steered clear of including any references to EU law requirements in its 2014 Deliverables of the BEPS Action Plan. Otherwise, non-EU Member States might have gotten the impression that any future recommendations on how to curb BEPS will eventually not be fully implemented in Europe....