Matthias Bauer

Corporate tax laws vary significantly between different jurisdictions. Over the past four decades, governments globally competed for business activity by lowering statutory and effective corporate tax rates. Many governments provide special tax incentives for businesses to invest and expand employment. Special economic zones often grant full corporate tax exemptions to stimulate commercial development. Corporate income tax incentives for research and development...

In den vergangenen Monaten wurden von einigen führenden Europapolitikern Strategien zur Erreichung einer sog. „europäischen Technologiesouveränität“ gefordert. Die Fokussierung auf technologische und zuweilen auch „industrielle Souveränität“ durch Politiker in Brüssel, Paris und anderen Hauptstädten ist vor allem als Reaktion auf die Verringerung des wirtschaftlichen Gewichts und des politischen Einflusses Europas in der Welt zu verstehen. Im...

The EU’s Mobility Package 1 legislative proposal was once intended to improve the working conditions of truck and small-van drivers in the EU. Initially, the European Commission also aimed at securing a smooth and non-discriminatory functioning of the Single Market. Some provisions of the current package may indeed have a positive impact on drivers’ working conditions, e.g. limits on working time and obligatory rest periods. However, over the past three years,...

Covid-19 and its broader implications have highlighted the importance of Europe’s digital transformation to ensure Europeans’ social and economic well-being. It provides important new learnings about Europe’s quest for “technology sovereignty”. While the debate about technology sovereignty is timely, the precise meaning of sovereignty or autonomy in the realm of technologies remains ambiguous. It should be noted that the political discussions about...