Thanks for the answers. Very helpful.
You might try this link for termination fees:
http://www.teltarif.de/arch/2005/kw36/s18555.html
"Das ist L?ddemann zu wenig. "Wir gehen ganz klar davon aus: Ein wirklich reeller Preis f?r die Terminierung liegt irgendwo bei zwei Cent."
[2 cents termination fee per minute is cleary more realistic according to one expert]
There may be other articles. Is seems that these fees may not be related to taxes, but in any event, I did forget the higher tax rates and general VAT in Europe and that may indeed be part of the difference in prices between USA and Germany. If the article is indeed correct about the 15 e-cent terminiation fees (18 US cents), then US T-MO would be losing 8 cents on every prepaid call. That rate must be much lower or non-existant here.
On US PREPAID services sales taxes do apply to refill cards at least in states where there are sales taxes, but these are APART FROM any of the carrier charges or revenues.
On the postpaid accounts, taxes are added in to the bill AFTER the basic and other add-on charges. It is assumed and hoped that the carrier will pass such collected taxes to the appropriate taxing authorities, city, state, federal, etc.
Stan