Arguably, any tax fairness rule requires an even-handed taxation of taxable persons according to a universal standard of tax equality, or tax equity, rooted in ethical values. In modern civilized societies such values are often enshrined in a nation's constitution. One core concept that that can...

The Action Plan on Base Erosion and Profit Shifting (Action Plan) intends to “revamp” the work on harmful tax practices that has been undertaken by the Organisation for Economic Co-operation and Development (OECD) since the late 1990s. Further enhancement of the OECD's transparency...

In 2020, the European Commission announced its intention to table a legislative proposal for a Carbon Border Adjustment Mechanism (CBAM), as part of a wider package of laws aimed at implementing the EU Green Deal. It furthermore stated that it would explore various options, such as a so-called...

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 Impact...

The taxation of dividends is characterized by the fact that the taxable object stems from profits that will usually have already been taxed at the level of the distributing company. If the second layer of taxation at the shareholder level constitutes economic double taxation, to what extent, if...

The taxation of dividends is characterized by the fact that the taxable object stems from profits that will usually have already been taxed at the level of the distributing company. If the second layer of taxation at the shareholder level constitutes economic double taxation, to what extent, if...

Johannes Becker und Joachim Englisch, Universität Münster, zeigen in ihrem Kommentar, dass die Steuerreformpläne von Donald Trump zu einer spürbaren Entlastung aller Steuerzahler, aber vor allem bei eigentümergeführten Unternehmen und Erben führen werden. Die Wachstumseffekte der Reform...