NewsDual Income Tax: What we can learn from SwedenThe dual income tax system common in Scandinavian countries is also dis-cussed as a reform option for Germany. In Sweden, it has a long tradition. In the course of a lecture delivered at the Max Planck Institute on March 26th, Peter Melz, Professor of Tax Law at the University of Stockholm, gave valuable insights into the Swedish practice. He illustrated how Swedish tax payers arrange their activities so that income is classified as capital income and as such subject to a lower tax rate. Great Success in the Tax Law Moot Court CompetitionA team of law students from Ludwig-Maximilians-University Munich (LMU) came first in the final round of the Tax Law mooting competition organized by the Federal Fiscal Court (Bundesfinanzhof). One member of the seven-person team was law student Simon Stepper, research assistant at the Max Planck Institute for Tax Law and Public Finance. More information |
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Current publicationsPhilipp Redeker Beschaffenheitsbegriff und Beschaffenheitsvereinbarung beim KaufDer Anwendungsbereich des Gewährleistungsrechts und die Auslegung der Beschaffenheitsvereinbarung Published: C.H.Beck More informationWolfgang Schön, Kai A. Konrad (eds.) Fundamentals of International Transfer Pricing in Law and EconomicsTaxation of multinational corporate groups is a complex undertaking that has become a major concern in the academic and political debate on the future of international taxation. At the centre of current debates lies the determination of transfer prices between related companies. In a recently published book, a number of outstanding experts now focus for the first time on the fundamentals of international transfer pricing from an interdisciplinary legal and economic perspective. Published: MPI Studies in Tax Law and Public Finance More information |
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