Deutschland und andere EU-Staaten machen derzeit Schulden in Rekordhöhe – doch wie viel davon kommt tatsächlich den nachfolgenden Generationen zugute? Dieser Frage geht die neue „Zukunftsquote“ des ZEW Mannheim…
This study examines the evolving landscape of anti-tax avoidance measures in the European Union (EU), focusing on the interplay between the Anti-Tax Avoidance Directive (ATAD), the EU Blacklist Code of Conduct…
The European Union (EU) recently implemented the Minimum Tax Directive (Pillar Two) to ensure that profits of large companies are at least taxed at 15%. At the same time, the European Commission proposed the…