The escalation of the Iran conflict in early 2026 injected significant uncertainty into the global inflation outlook. Energy-price increases and supply-chain disruptions reignited concerns about second-round…
Zukunftsinvestitionen werden aktuell eher über befristete Sondervermögen anstatt über den Kernhaushalt getätigt. Damit besteht ein hohes Risiko, dass elementar wichtige Bereiche wie Klimaschutz und Bildung nicht…
This paper examines how jurisdictions have responded to the introduction of the OECD Pillar Two framework and analyses the implications of these developments for international tax competition. Using a…
Over the past decade, the European Union has built a comprehensive supranational framework to combat corporate tax avoidance. This article provides the first integrated assessment of the EU's post-2015…
