Abgeschlossene Forschungsprojekte

„The Inclusion of Consumption (IoC) project was jointly led by Climate Strategies and DIW Berlin during 2015-2016.

The debate on the future of the European Union’s Emissions Trading will determine whether EU ETS can support innovation and investment opportunities in production and use of materials. Discussions to date are however largely focused on how to structure free allowance allocation to avoid the risk of carbon leakage.

The Paris Agreement on climate change, agreed in December 2015, means countries need to prepare a low-carbon transition for their economies. This requires stronger action than is currently planned, but also creates new policy opportunities.

Against this background, the Inclusion of Consumption project has explored:

Whether inclusion of domestic sales of selected energy intensive commodities (e.g. steel) in domestic emission trading schemes is an effective and feasible approach towards restoring the carbon price signal in these sectors, without damaging competitiveness.

The research network Climate Strategies has convened 17 international research partners led by DIW Berlin to analyse whether and how this can be implemented in practice. Legal and administrative assessments show that inclusion of consumption of carbon intensive materials can be aligned with existing procedures of public and private actors. The consumption-based approach also avoids WTO and political challenges with trade-related measures.“

Further information can be found at www.climatestrategies.org.

„Most of the analysis and debate regarding the impact of the EU Emissions Trading Scheme (EU ETS) on energy intensive industries (EII) to-date has focused on the risk of carbon leakage and options to address this risk.

Now the debate has expanded to include the ability of the ETS to influence corporate operations and investment decisions. There is little evidence available to determine the extent to which the EU ETS has driven investment decisions at the company level. Therefore a more comprehensive understanding of the sensitivity of corporate decisions to the energy and climate policy framework is needed.

As the widely divergent opinions expressed and hotly debated during the discussions on the transitional and structural reforms of the EU ETS illustrate, there is urgent need an evidence-based analysis. This research project aims at assessing how production and emission volumes, the energy and CO2 efficiency and competitiveness of companies in the Energy Intensive Industries have evolved prior and during the EU ETS, how the EU ETS may have influenced investment and operational choices at the company level and what this implies for the different options for its structural reform.“

Further information can be found at www.climatestrategies.org.

„Klaus Vogel on Double Taxation Conventions is regarded as the international gold standard on the law of tax treaties. This new Fourth Edition has been completely revised and updated to give you a full and current account of double tax conventions (DTCs).

DTCs form the backbone of international taxation, but they raise many interpretational questions. This market leading work will provide you with the answers.

Based on the OECD MC and Commentary published in July 2014, the book also includes relevant case law and scholarly literature from 2014.“

Editors:

Prof. Dr Ekkehart Reimer, Heidelberg University and Prof. Dr Alexander Rust, WU Vienna.

Authors:

Johannes Becker, Heidelberg University; Dr Alexander Blank, Rödl und Partner; Michael Blank, University of Erlangen-Nuremberg; Prof. Dr Luc De Broe, Catholic University of Leuven; Laga; Prof. Dr Axel Cordewener, Flick Gocke Schaumburg ; Prof. Dr Ana Paula Dourado, University of Lisbon; Daniela Endres, University of Erlangen-Nuremberg; Prof. Dr Werner Haslehner, University of Luxembourg; Prof. Dr Roland Ismer, University of Erlangen-Nuremberg; Prof. Dr Eric C. C. M. Kemmeren , Tilburg University; Prof. Dr Georg Kofler, University of Linz ; Prof. Dr Ekkehart Reimer, Heidelberg University; Katharina Riemer, Ministry of Economics and Finance, Baden-Württemberg ; Prof. Dr Alexander Rust, WU Vienna; Dr Matthias Valta, Heidelberg.

Further information can be found at www.kluwerlawonline.com.

„Die handliche Lösung für alle Doppelbesteuerungsabkommen

• die Regelungen des OECD-Musterabkommens
• die Abweichungen der einzelnen DBA vom OECD-MA.

Begründer:

Prof. Dr. Dr. h.c. Klaus Vogel†.

Herausgeber:

Prof. Dr. Moris Lehner.

Autoren:

Dr. Daniel Dürrschmidt, LL.M. (Sydney), Axel Eigelshoven, Dipl.-Kfm., Steuerberater, Dr. Michael Engelschalk, Bereichsleiter Steuern Weltbank, Wien, Dr. Maximilian Görl, Rechtsanwalt, Prof. Dr. Alexander Hemmelrath, Steuerberater und Wirtschaftsprüfer,Prof. Dr. Roland Ismer, M.Sc. Econ. (LSE), Prof. Dr. Moris Lehner, Dr. Allit Lohbeck, LL.M. (Cambridge), Oberregierungsrätin, Stefanie Nasdala, Reinhard Pöllath, LL.M. (Cambridge/Mass.), Rechtsanwalt und Fachanwalt für Steuerrecht, Prof. Dr. Rainer Prokisch, Dr. Rahel Reichold, Prof. Dr. Ekkehart Reimer, Prof. Dr. Alexander Rust, LL.M. (New York), Dr. Gerhard Specker, Rechtsanwalt, Dr. Frank Stockmann, Rechtsanwalt, Steuerberater und Fachanwalt für Steuerrecht, Wolfgang Tischbirek, LL.M. (Berkeley), Rechtsanwalt und Steuerberater, und Prof. Dr. Christian Waldhoff.

Weitere Informationen finden Sie unter www.beck-online.de.