Max Planck Institute for Tax Law and Public Finance

Max­Planck­Research Magazine

Issue 2017

MaxPlanckResearch 1/2017

Taxes That Vanish into Thin Air
International corporations such as Apple, Starbucks and Amazon have for years successfully avoided paying tax on their corporate profits. Aided by tax competition between nations, they shift their money to countries that have low tax rates and that guarantee that only domestic profits will be taxed. Our author explains why it is far from easy for the international community to counter these tricks.
Issue 2011

MPR 2 /2011

Robust Financial Markets - Something to Bank On
Greece, Ireland and Portugal avoided bankruptcy only due to a bailout by the European Union and the International Monetary Fund. The stability of the European Monetary Union hangs in the balance.
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