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fiscal policy

This tag is associated with 21 posts

Multinational enterprises, value creation and taxation: Key issues and policy developments [Policy Podcast]

The substantial reduction in trade costs and the rapid technological advances characterising the global economy over the past three decades have allowed multinational enterprises (MNEs) to increasingly break up their supply chains and spread them across different countries. Continue reading

Plenary round-up – Strasbourg,
 March II 2019

Highlights of the March II plenary session included debates on the conclusions of the 21-22 March 2019 European Council meeting and on recent developments on the Dieselgate scandal. Parliament also debated the situation in Algeria and the illegal occupation of Crimea by the Russian Federation. Important debates also took place on various legislative proposals, including on interoperability between EU information systems. Continue reading

EU policies – Delivering for citizens: The fight against tax fraud [Policy Podcast]

Tax policy, and the fight against tax fraud, have gained particular exposure over the five past years as a result of the light shed by repeated tax leaks and the related journalistic investigations. Continue reading

EU policies – Delivering for citizens: Economic policy [Policy Podcast]

In the European Union (EU), although economic policy is the remit of each Member State, there is, nevertheless, multilateral coordination of economic policies between individual countries. Continue reading

What if ‘nudging’ good habits could make us healthier? [Scientific and Technology Podcast]

The link between high consumption of trans fats, sugar and salt, found in large amounts in processed food, and an increased risk of cardiovascular diseases (CVDs), type 2 diabetes and various cancers is well established. Continue reading

Detailed technical measures for the definitive VAT system for cross-border goods trade [EU Legislation in Progress]

The common European value added tax (VAT) system was set up in 1967 and reformed to adapt it to the entry into force of the internal market in 1993. Therefore, the existing rules governing intra‑Community trade, which were intended to be transitory, are 25 years old. Continue reading

Interim digital services tax on revenues from certain digital services [EU Legislation in Progress]

There is a consensus that the digital economy is relatively undertaxed when compared with traditional businesses. Certain inherent characteristics such as reliance on cross-border provision of services without physical presence, easy transfers of intangible assets, and novel ways to create value make it particularly easy for enterprises to limit their tax liabilities. Continue reading

Corporate taxation of a significant digital presence [EU Legislation in Progress][Policy podcast]

Despite achieving unprecedented growth and profit rates, the digital economy seems to be relatively undertaxed when compared to more traditional ‘bricks and mortar’ companies. Continue reading

Plenary round-up – Brussels, February II 2018

The session’s highlights included debates on the humanitarian situation in Syria, the outcome of the informal European Council, and activation of Article 7 (1) with regard to Poland. The European Commission also made statements on UN Human Rights Council sessions in 2018, the International Criminal Tribunal for former Yugoslavia, its former President Barroso’s lobbying activities, and removal of third countries from the EU list of non-cooperative jurisdictions for tax purposes. Among the votes held, Parliament agreed to set up a new special committee on tax questions (TAXE 3) and elected a new vice-president. Continue reading

Tax transparency for intermediaries [EU Legislation in Progress]

The situations highlighted by the ‘Panama papers’ leak in April 2016 show how certain intermediaries and other providers of tax advice appear to have facilitated companies and individuals in avoiding taxation, often through complex cross-border schemes involving routing assets to, or through, offshore entities. Continue reading

PANA committee of inquiry [Plenary Podcast]

The European Parliament’s ‘Committee of Inquiry to investigate alleged contraventions and maladministration in the application of Union law in relation to money laundering, tax avoidance and tax evasion’ (PANA committee) was established in June 2016. Continue reading

‘Paradise papers’ in a nutshell

The latest leak of tax-related documents, known as the ‘Paradise papers’, was made public on 5 November 2017. The results of a joint investigation are now being released in instalments. The papers provide additional evidence on the involvement of offshore law firms in tax optimisation practices. Continue reading

Common consolidated corporate tax base (CCCTB) [EU Legislation in Progress]

The European Commission has decided to re-launch the common consolidated corporate tax base (CCCTB) project in a two-step approach, with the publication on 25 October 2016 of two new interconnected proposals: on a common corporate tax base (CCTB), and on a common consolidated corporate tax base (CCCTB). The 2011 CCCTB proposal (COM(2011) 121) was withdrawn on the same day. Continue reading

Global Trendometer: Essays on medium- and long-term global trends – Summer 2017

Europe faces both challenges and opportunities: some readily apparent – others still hidden. Foresight is needed; a habit of lifting the view from everyday concerns, to take a look at what else is coming over the horizon. Continue reading

Roundtable Discussion on Economic Governance and Options for a Fiscal Capacity

Written by Andrej Stuchlik, with Philipp Wegner On 20 October 2016, the European Parliamentary Research Service (EPRS) jointly hosted a roundtable debate with the International Monetary Fund (IMF) to discuss current challenges for the euro area and potential options for a fiscal capacity. Unfolding in 2010, the sovereign debt crisis exposed weaknesses in the economic … Continue reading

Economic crisis: the right time for product and labour market reforms

Written by Cemal Karakas, How could the global, and in particular European, economy recover from the ongoing economic crisis? What kind of reforms should take place? What are the prospects for the European Union (EU) and its Member States? On 18 April 2016, the European Parliamentary Research Service (EPRS) organised its first roundtable discussion with … Continue reading

Environmental taxation in the EU

Written by Dessislava Yougova The concept of environmental tax has several interpretations. The term is often taken to refer to taxes with an environmental, rather than a fiscal motivation, promoting protection of the environment and natural resources. Environmental taxes are key instruments for achieving sustainability in the economy, by increasing the prices of environmentally harmful … Continue reading

Mapping the Cost of Non-Europe, 2014 -19: Third edition (April 2015)

Written by Joseph Dunne On 13 April 2015, the European Parliamentary Research Service published the third edition of its study ‘Mapping the Cost of Non-Europe, 2014-19‘, previously published in March and July 2014. The analysis in the study builds, in large part, on a series of more detailed pieces of work undertaken for individual European Parliamentary Committees by the … Continue reading

Review of the ‘six-pack’ and ‘two-pack’

Written by Angelos Delivorias 6 language versions available in PDF format Überarbeitung des „Sixpack“ und des „Twopack“ Revisión del paquete legislativo de gobernanza económica y del paquete legislativo sobre supervisión presupuestaria Réexamen du “six-pack” et du “two-pack” Riesame del “six-pack” e del “two-pack” Przegląd sześciopaku i dwupaku Review of the ‘six-pack’ and ‘two-pack’ The legislative … Continue reading

Action programmes for taxation and customs

The European Commission (EC) proposes two programmes to enhance cooperation between tax and customs authorities and fund the required IT systems in the 2014-20 period. Background Cooperation between EU national authorities in the field of taxation and customs is currently carried out within the framework of Fiscalis 2013 and Customs 2013 programmes. These cover the … Continue reading

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