, corruption and tax compliance, public finance in developing economies, taxation in several former Soviet republics, Eastern … Europe and China, taxation in the enlarged European Union, tax harmonization vs. tax competition, and the philosophy of …

Banken- bzw. Finanzmarktregulierung, und auf innovativen Marktentwicklungen im Rahmen der Digitalisierung. …

background, the European Commission recommends the harmonisation of the tax base in the European Union. Carsten Wendt analyses … the necessity, the concept as well as potential advantages and effects of a common tax base for multinational enterprises … in the European Union. He addresses important issues concerning a common tax base, such as the definition of the …

untersuchen. Höhere Steuersätze führen häufig dazu, dass sich die Verbriefungstransaktionen für Banken eher lohnen und bewirken …