Publications by Pola Schneemelcher

The revolution in the global tax system

Taxation in the market states and a global minimum tax rate – Are these OECD reform proposals a real revolution of the international tax system? Pola Schneemelcher discusses this question comprehensively with Prof. Dr. Johannes Becker and Wolfgang Schmidt, State Secretary in the Federal Ministry of Finance, in the podcast series of the economics magazine Makronom. more

Rules enforcement in the EU: conditionality to the rescue?

Budget conditionality has become a key issue in the ongoing debate on the next multiannual financial framework. Some regard it as the EU's silver bullet against member states that refuse to implement EU values, rules and decisions. Others fear excessive interference in national competences. In this policy paper, Jörg Haas and Pola Schneemelcher examine what conditionality means in the EU context and whether it really improves the enforceability of EU rules and values. more

Users, Data, Networks. Taxing the Digital Economy.

The fair taxation of digital companies has been high on the European policy agenda since last year. One of the central problems of the issue is that the current rules on the taxation of companies in the EU are not taking due account of digital value creation. In this paper, Pola Schneemelcher and Paul-Jasper Dittrich analyse this problem and make a proposal on the taxation of digital value creation in the Single Market. more

Taxation of the digital economy: Proposal for Europe

In an interview with the professional journal Juve Steuermarkt, Pola Schneemelcher and Paul-Jasper Dittrich, Policy Fellows at the Jacques Delors Institute Berlin, report on their latest paper on the taxation of digital companies. In contrast to the tax on digital services that has already been introduced by some European member states, they propose a concept that focuses on the long-term reform of European and international corporate taxation. more

How to tax digital companies?

How can and should digital value creation of internationally operating companies be taxed in the future? Pola Schneemelcher and Paul-Jasper Dittrich, Policy Fellows at the Jacques Delors Institute Berlin, have a concrete proposal. They define "virtual permanent establishments", whose share of the company's total digital value creation must first be measured. A fee could then apply on this share, which could ultimately be taxed in the respective EU country. more