At the tax collector, oil painting by Jan Massys (1539) © cea+/Flickr (CC BY 2.0)

Tax policy reform between fairness and economic growth

In recent year several multinational enterprises (MNE) – mostly IT-based US companies – reported extremely low tax ratios for their profits earned outside the US. This fact captivated public attention and lead to a debate about the fairness of tax systems, in particular with respect to cross-border businesses. Subsequently, the changed focus of politicians lead to several reform projects – most important the action plan on Base Erosion and Profit Shifting (BEPS) presented by OECD/G20 leaders.

BEPS challenges: An initiative for fair taxation leads to tax disadvantages for industrialized countries

The Action Plan of European Commission

Financial Transaction Tax (FTT)

News

International tax issues

EU package harbours dangers for industry

- BDI Director General Markus Kerber comments on the initiative of the EU Commission relating to tax harmonisation. more
International tax issues

Halt to plans for a financial transaction tax

- In a joint statement, Germany’s leading trade associations call on European finance ministers to drop plans to introduce a financial transaction tax. more