We are happy to inform you that the latest issue of the journal is now available and includes the following contributions: Leonie Fischer, Jessica M. Müller & Christoph Spengel, The Distorting Effects of Imputation Systems on Tax Competition in the EU The design of corporate income tax systems and thus the taxation of (cross-border)…
The Champions League is back in town and tonight, its iconic hymn echoes through the speakers of Europe’s greatest clubs’ mostly empty stadiums: “Die Meister! Die Besten! Les grandes équipes! The champions!” To my personal delight, I’ve always found football more fun than I found it to be important. Like every year, my favourite and local FC…
The legal framework of the activities carried out by public bodies The Value Added Tax (VAT) is a consumption tax paid by entities or individuals who, independently, carry out an economic activity, whatever the purpose or results of that activity. Although Council Directive 2006/112/EC (the VAT Directive) does not establish a definition of economic activity…
