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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

  5. 2 December 2016

    Two keys to reforming EU financing: more subsidiarity, more transparency

    In the debate over efforts to reform the EU budget, repeated calls are made (a) to ensure more transparent and fairer burden-sharing and (b) to replace the widespread juste-retour (“just returns”) mindset with a stronger focus on policies that serve the interests of Europe as a whole.