ZEW Mannheim is pleased to announce the tenth anniversary edition of the Annual MannheimTaxation Conference on 7 and 8 September 2023. The two-day conference is planned as a…
Tax research at ZEW and the University of Mannheim enjoys a high reputation. Both institutions work closely together in the Leibniz ScienceCampus MannheimTaxation and jointly…
In order to curb tax-motivated profit shifting and limit international tax competition, 137 signatory countries to the Inclusive Framework on Base Erosion and Profit Shifting (BEPS)…
ZEW Mannheim is pleased to announce the ninth edition of the Annual MannheimTaxation Conference on 8 and 9 September 2022. The two-day conference is planned as a face-to-face event…
In a globalised and digitalised economy, the mobility of capital and labour is increasing. This promotes global tax competition: in the case of corporate income taxation, a race to…
How can we ensure all players in economy, including multinationals, contribute to society in a fair way? How should taxation be handled in individual countries against the backdrop of…
European companies will be obliged to disclose their country-related profits and income taxes in the form of so-called country-by-country reporting in the future. A corresponding…
The economic crisis following the COVID-19 pandemic has increased the debt levels of corporations and reduced the level of investments. Companies can use both equity and debt capital…
In Germany, the COVID-19-related tax relief measures taken so far are not ambitious enough to cushion the impact of the crisis. In their current form, they mainly relieve large…
Support is growing for the introduction of a global minimum tax on corporate profits. This was clearly demonstrated at the recent meeting of the G7 finance ministers. The Federation…