This article demonstrates that the influence of government ideology on military expenditures is more nuanced than it was shown in previous research and using only aggregated military expenditures may provide…
This paper evaluates the Multilateral Convention to implement Pillar I Amount A, released by the OECD in October 2023, and the alternative proposal of Art. 12B for tax treaties suggested by the UN, with a…
Die Zahlen zur deutschen Staatsverschuldung sind zunehmend unvollständig, weil sie die auf Deutschland entfallenden Verpflichtungen für wachsende EU-Schulden ausblenden. Nach Auszahlung aller Mittel aus dem…
The recent enactment of Directive 2021/2101 by the EU introduces a public Country-by-Country Reporting (CbCR) regime, with the aim of promoting a level playing field for businesses operating within the EU Single…