Do wages rise when corporate tax rates fall? Difference-in-Differences Analyses of the German Business Tax Reform 2000Tanja Kasten
Germany's two-year yield has been grinding higher in recent weeks as European Central Bank policymakers have stressed that interest rates are likely to rise further from the current 3.5% as underlying price pressures remain strong. The yield reached a peak of 3.385% in March before tum...
BERLIN (Reuters) - Germany's finance minister is pushing for tax cuts and fiscal discipline in a position paper seen by Reuters on Friday that challenges an investment plan by the economy minister, laying bare a deep divide in the governing coalition. Christian Lindner of the...
The Anti Treaty Shopping provisions are relevant for cross boarder payment of, inter alia, dividends, interest and royalties where the parties of such payments rely on reduced withholding tax rates on such payments under an applicable double taxation treaty....
Under section Section 207, the EU was given sole authority over the "changes in tariff rates, the conclusion of tariff and trade agreements relating to trade in goods and services, and the commercial aspects of intellectual property, [and] foreign direct investment" ....
There would also be a one-off, tax-free payment in October of 2,850 euros for each employee to counter high inflation. The government, trying to address the impact of rising prices while preventing an inflationary spiral, has been keen to promote such tax-free paymen...
Among their suggestions were balanced-budget rules in all 17 euro-zone countries, harmonised corporate-tax rates and a levy on financial tr Angela Merkel、德国大臣和Nicolas Sarkozy,法国的总统,遇见在巴黎在最新的尝试保证世界欧洲区域不将散开。 在他们的建议之中是平衡预算规则在所有17个欧洲区域国家、...
Taxation of Shareholders: This chapter explores the tax consequences for both U.S. and German shareholders who invest in REITs. It examines the treatment of distributions, capital gains dividends, retained capital gains, and tax rates for shareholders. It also delves into the implications of tax ...
using data on a large set of German municipalities. The German case is an especially interesting one to examine, since municipalities there levy a tax on resident businesses, known as Gewerbesteier, at rates that ave 在本文,我们使用关于大套的数据在地方税政策寻找平衡津贴的作用的实验证据德国自治...
February 17, 2025 – Dario Durigan, Executive Secretary of the Brazilian Ministry of Finance, announced that the government is advancing income tax reform, proposing to tax dividends received by shareholders of enterprises with tax rates significantly below the national average. Yesterday 01:02 PM Bri...