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Expert opinions and reports

The latest documents and papers published by the Advisory Board to the Federal Ministry of Finance.

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  1. 27 September 2018

    The Ad­vi­so­ry Board’s re­sponse to the EU pro­pos­als for tax­ing the dig­i­tal econ­o­my

    The Advisory Board to the German Ministry of Finance has presented its response to the European Commission’s proposal for a digital services tax. Examining the proposal from a legal and economic perspective, the Board’s response provides a critical analysis of the project.

  2. 7 February 2018

    Tax ben­e­fits and EU state aid con­trol: The prob­lem of and ap­proach­es to re­solv­ing the con­flict of ju­ris­dic­tion with fis­cal au­ton­o­my.

    In recent years, EU state aid control has increasingly set its sights on tax policy measures. In this process, the European Commission and the European Court of Justice tend to apply a very broad definition of state aid. This results in considerable legal uncertainty regarding the classification of national measures and creates problems for companies and member states.

  3. 1 February 2017

    Deal­ing with the cur­rent low in­ter­est rate en­vi­ron­ment: the chal­lenges for fis­cal pol­i­cy

    A Summary of the Report of the Advisory Board to the Federal Ministry of Finance.

  4. 27 January 2017

    Treat­ing the caus­es of the sovereign-bank nexus

    Letter from the Federal Ministry of Finance’s Advisory Board to Federal Minister of Finance Dr. Wolfgang Schäuble