The negotiations on the new financial framework for the EU 2007-2013 are burdened with large differences in national interests. On the one hand the EU entry of countries with substantial economic backwardness puts…
The project "public debt monitor" aims at a regular monitoring of fiscal sustainability in Germany, both at the state level (including social security) and the federal level (including municipalities).Using a…
The minimisation of the tax burden of expatriates is a fundamental part of a companys planning of international assignments. In several countries, expatriates are subject to special tax privileges which intent on…
There are many differences in the tax accounting rules applied by the member states of the European Union. However, with reference to self-developed intangibles there has been no major study conducted so far.…
The progress of EU member countries with regard to the Lisbon agenda is evaluated on the basis of structural indicators. The design and composition of this list of structural indicators were assessed in the course…
The increasing importance of international assignments goes on with the internationalisation of business activities. Due to the high number of assignments companies are required to minimise the assignment costs.…
The aim of this research project is to examine whether the fiscal equalization system is asuitable instrument for eliminating allocative distortions arising from tax competition. For thispurpose the role of fiscal…