Documenten - Think Tank - Europees Parlement

Kort overzicht - State aid assessment: Final judgment on Apple - 21-02-2025

Thu, 20 Feb 2025 23:00:00 GMT

In September 2024, a Court of Justice (ECJ) judgment, rendered in appeal, concluded a 10-year State aid procedure on Ireland's past tax rulings relating to Apple. The ECJ judgment did not go as anticipated. In addition, the over €13 billion in aid to be recovered from Apple eclipsed the grounds for the decision, which derive from the specific historical structure of the business and national provisions.

Bron : © Europese Unie, 2025 - EP

Briefing - Commitments made at the confirmation hearings of the Commissioners-designate 2024-2029 - 10-01-2025

Thu, 09 Jan 2025 23:00:00 GMT

Commitments made at the confirmation hearings of the Commissioners-designate 2024-2029

Bron : © Europese Unie, 2025 - EP

Briefing - Commitments made by Wopke Hoekstra - 09-01-2025

Sun, 23 Mar 2025 23:00:00 GMT

Commitments made by Wopke Hoekstra, Commissioner-designate for Climate, Net Zero and Clean Growth, 2024-2029

Bron : © Europese Unie, 2025 - EP

Kort overzicht - Taxation's impact on gender equality in the EU - 08-01-2025

Wed, 08 Jan 2025 16:43:28 GMT

Equality between men and women is one of the key foundational principles of the European Union. Despite much progress, however, significant gaps persist between men and women regarding employment opportunities and income levels. Taxation can either mitigate or exacerbate these gender inequalities. On 13 January 2025, the European �Ϸ��վ's Subcommittee on Tax Matters (FISC) is due to hold a public hearing on the topic.

Bron : © Europese Unie, 2025 - EP

Kort overzicht - Taxation measures to support people with disabilities in the EU - 29-11-2024

Thu, 28 Nov 2024 23:00:00 GMT

Around 100 million people in the EU– or 1 in 4 adults – have some form of disability. Addressing both fiscal support and public service accessibility for people with disabilities is crucial for a more inclusive and equitable tax system across the EU. On 3 December 2024, the European �Ϸ��վ's Subcommittee on Tax Matters (FISC) will host a public hearing on this topic as part of the European �Ϸ��վ's Disability Rights Week.

Bron : © Europese Unie, 2024 - EP

Studie - European Commission follow-up to European �Ϸ��վ requests 2022–2024 - 05-11-2024

Mon, 04 Nov 2024 23:00:00 GMT

This is the third edition of a study on the European Commission's follow-up to European �Ϸ��վ requests as expressed in non-legislative resolutions based either on ordinary own-initiative reports (INIs) or on Article 225 TFEU legislative-initiative reports (INLs). Analysing the Commission's replies in formal follow-up documents (for INIs) and in letters in reply to legislative-initiative reports (INL), this joint DG PRES and DG EPRS project seeks to support the European �Ϸ��վ's scrutiny power over the Commission and to facilitate the monitoring of the European Commission's follow-up to parliamentary resolutions. The study analyses how and to what extent the Commission has reacted to �Ϸ��վ resolutions in its follow-up documents, and whether it fulfilled the commitments it made in those documents.

Bron : © Europese Unie, 2024 - EP

Briefing - VAT in the digital age - 22-10-2024

Mon, 21 Oct 2024 22:00:00 GMT

Value added tax (VAT) is one of the key revenue raisers in national budgets, accounting on average for almost a fifth of all tax revenue collected in the EU; and yet, sizeable amounts of VAT revenue are lost to fraud. Moreover, VAT rules place a considerable administrative burden on businesses. On 8 December 2022, to help fight VAT fraud and reduce this burden, the European Commission tabled a three-part proposal for a directive on VAT in the digital age. The proposal has three main objectives. The first is to introduce an EU-wide reporting system on intra-EU business-to-business (B2B) transactions, whereby companies would share, in real-time, data drawn from electronic invoices with the authorities. This would allow Member States to keep a close eye on the trail of VAT collected and to intervene when there is suspicion of fraudulent practices. The second objective involves introducing a harmonised framework for charging VAT in passenger transport and short-term accommodation platforms. The third is to adopt measures lowering VAT compliance costs for businesses operating across borders. For the proposal to become a directive, the Council must vote unanimously to adopt it, after consulting the European �Ϸ��վ and the European Economic and Social Committee. Third edition. The 'EU Legislation in Progress' briefings are updated at key stages throughout the legislative procedure.

Bron : © Europese Unie, 2024 - EP

Briefing - Shaping choices: Behavioural taxation in the EU - 16-10-2024

Tue, 15 Oct 2024 22:00:00 GMT

Behavioural taxes, such as those levied on tobacco, alcohol, and fossil fuels, serve as instruments to influence consumer behaviour, as well as to collect revenue. By levying these taxes, governments seek to discourage the consumption of products that contribute to (significant) negative externalities, such as health costs or climate change. However, the design and implementation of such taxes can be quite complex, with volatile revenue collection. Additionally, public acceptance and consumer responses can vary widely between groups. The European Union has set ambitious environmental and health policy targets that will likely influence the future direction of behavioural taxation. Taxes such as excise duties on tobacco, alcohol or energy and general value-added tax (VAT) – for which common EU rules are in place – may help Member States achieve these objectives and provide additional revenue. In the meantime, several Member States have introduced other behavioural taxes at national level, for instance on flights and on sugar.

Bron : © Europese Unie, 2024 - EP

Kort overzicht - Tax compliance costs in the EU: Striking the right balance - 14-10-2024

Sun, 13 Oct 2024 22:00:00 GMT

For her second mandate, European Commission President-elect Ursula von der Leyen has prioritised strengthening EU competitiveness and simplifying existing EU legislation. One focus here is the regulatory burden in taxation within the EU and its potential evolution. On 17 October 2024, the European �Ϸ��վ's Subcommittee on Tax Matters (FISC) is due to hold a public hearing on simplicity and transparency in tax policy.

Bron : © Europese Unie, 2024 - EP

Briefing - Proposal to simplify VAT rules for e-commerce (imports) - 23-07-2024

Mon, 22 Jul 2024 22:00:00 GMT

The rise of e-commerce has required changes to the system of value-added tax (VAT) to ensure that the rules allow for smooth and fraud-proof transactions between customers and sellers. The major overhaul of the VAT rules for e-commerce in 2021 introduced a series of important simplifications for businesses, such as the creation of an import one-stop shop (IOSS). The IOSS allows businesses to declare and remit VAT on all their business-to-consumer (B2C) distance sales of imported goods across the EU (i.e. goods bought online and dispatched/transported from a third country to a customer in the EU) through one single VAT return, rather than in each country where they make a sale. However, at the moment, the IOSS operates with a threshold, whereby the distance-selling of imported goods with a value above €150 cannot be declared in the IOSS. Having assessed that the €150 threshold constitutes a burden to businesses, the Commission proposed on 17 May 2023 to further expand the IOSS by removing the threshold entirely. This change would open the use of the IOSS to a wider range of businesses, which would benefit from lower compliance costs. The proposal is subject to a special legislative procedure, requiring unanimous support in the Council, following consultation of the European �Ϸ��վ and the European Economic and Social Committee. Negotiations in the Council are on-going. Third edition. The 'EU Legislation in Progress' briefings are updated at key stages throughout the legislative procedure.

Bron : © Europese Unie, 2024 - EP

Briefing - 'Unshell': Rules to prevent the misuse of shell entities for tax purposes - 22-07-2024

Sun, 21 Jul 2024 22:00:00 GMT

While shell companies – company entities that have no or minimal economic activity – can serve useful commercial and business functions, they are sometimes abused by companies or individuals for aggressive tax planning or tax evasion purposes. To ensure sustainable public finances under the exceptional circumstances imposed by the COVID-19 pandemic, in December 2021 the European Commission presented a directive on preventing shell companies from misusing their structure for tax purposes ('Unshell'). The proposal introduces a 'filtering' system for EU company entities, which will have to pass a series of gateways, relating to income, staff and premises, to ensure there is sufficient 'substance' to the entity. Those entities that are deemed to be lacking in substance are presumed to be 'shell companies' and, if they are unable to rebut this presumption through additional evidence regarding the commercial, non-tax rationale of the entity, they will lose any tax advantages granted through bilateral tax treaties or EU directives, thereby discouraging their use. The directive requires unanimity in the Council for its adoption, following consultation of the European �Ϸ��վ. �Ϸ��վ adopted its (non-binding) report in January 2023. Negotiations in the Council continue. Third edition. The 'EU Legislation in Progress' briefings are updated at key stages throughout the legislative procedure.

Bron : © Europese Unie, 2024 - EP

Briefing - Tax transparency rules for crypto-asset transactions (DAC8) - 22-07-2024

Sun, 21 Jul 2024 22:00:00 GMT

The crypto-asset sector, while still relatively new, has already changed the world of payments and investment forever. The fast-changing, mobile nature of the sector and its growing market prominence poses challenges, however, for tax authorities, which are not always able to track the capital gains made from trading crypto-assets. On 8 December 2022, the European Commission proposed to set up a reporting framework that would require crypto-asset service providers to report transactions made by EU clients. This would help tax authorities to track the trade of crypto-assets and the proceeds gained, thereby reducing the risk of tax fraud and evasion. The reporting framework would be set up by amending the Directive on Administrative Cooperation (DAC), which is the main framework for other data exchanges between tax authorities. The proposal also puts forward a series of (smaller) changes to improve the existing exchange of tax-related information. The proposed directive was subject to a special legislative procedure, requiring unanimous support in the Council, following consultation of the European �Ϸ��վ and the European Economic and Social Committee. �Ϸ��վ adopted its (non-binding) opinion in September 2023. The Council adopted the proposal in October 2023, expressing broad support for the extension of the DAC towards crypto-asset transactions. Fourth edition. The 'EU Legislation in Progress' briefings are updated at key stages throughout the legislative procedure.

Bron : © Europese Unie, 2024 - EP

Briefing - BEFIT – Business in Europe: framework for income taxation - 22-07-2024

Sun, 21 Jul 2024 22:00:00 GMT

When businesses start operating across borders, they are faced with a new and unfamiliar corporate tax system in every EU Member State. As a result, businesses with cross-border activities have to spend time and resources on understanding and complying with complex local corporate tax rules. This represents a significant administrative burden for those companies, increases the risk of double taxation and discourages companies from taking full advantage of the single market. On 12 September 2023, the European Commission tabled the Business in Europe: Framework for income taxation initiative (BEFIT) proposal. It introduces a common EU-wide system for the calculation of the corporate tax base for large business groups. The corporate income tax base of each group member is established according to common rules, and subsequently added together into a single EU-wide tax base. The aggregated income is then reallocated between the group entities, where it is taxed according to the national corporate tax rate of the country in which the entity is resident. The proposal is subject to a special legislative procedure, requiring unanimous support in the Council, following consultation of the European �Ϸ��վ and the European Economic and Social Committee. Discussions in �Ϸ��վ and Council are on-going. The decision of the Conference of Presidents on unfinished business will determine the basis on which work resumes in the new parliamentary term. Second edition. The 'EU Legislation in Progress' briefings are updated at key stages throughout the legislative procedure.

Bron : © Europese Unie, 2024 - EP

Briefing - HOT: A head office tax system for small companies - 22-07-2024

Sun, 21 Jul 2024 22:00:00 GMT

When businesses start operating across borders, they are faced with a new and unfamiliar corporate tax system in each EU Member State. As a result, businesses with cross-border activities have to spend time and resources on understanding and complying with complex local corporate tax rules. This represents a significant administrative burden, in particular for small companies. On 12 September 2023, to lower tax compliance costs, the European Commission tabled a proposal for a Council directive to establish a head office tax system (HOT) for small businesses. Under HOT, micro-enterprises and small and medium-sized enterprises operating exclusively through permanent establishments would be able to continue to apply their national corporate tax rules – i.e. the rules they are already most familiar with – when they expand across borders. They would also be able to file a single tax return in the Member State of their head office, rather than separate tax returns in the different Member States. This would cut compliance costs and remove a significant barrier to the cross-border expansion of small companies in the single market. The proposal is subject to a special legislative procedure, requiring unanimous support in Council, following consultation of the European �Ϸ��վ and the European Economic and Social Committee. �Ϸ��վ adopted its (non-binding) resolution in April 2024. Negotiations in Council are still on-going. Third edition. The 'EU Legislation in Progress' briefings are updated at key stages throughout the legislative procedure.

Bron : © Europese Unie, 2024 - EP

Briefing - Debt-equity bias reduction allowance (DEBRA) - 18-07-2024

Thu, 18 Jul 2024 12:11:09 GMT

In most countries in the European Union (EU) and in the rest of the world, debt is treated more favourably from a tax perspective than equity, with interest payments on loans generally being tax deductible. In contrast, costs relating to equity financing, such as dividends, are mostly non-tax deductible. This unequal treatment of debt and equity leads to a bias towards debt in businesses' investment decisions and can lead to high levels of indebtedness in the EU corporate sector. On 11 May 2022, to support the creation of a harmonised tax environment that places debt and equity financing on an equal footing in the EU, the European Commission tabled a proposal for a debt–equity bias reduction allowance (DEBRA). The directive introduces both a tax allowance on increases in company equity and a limitation of the tax deductibility of interest payments. To enter into force, the proposal requires the Council's unanimous support, following consultation of the European �Ϸ��վ and the European Economic and Social Committee. In December 2022, the Council stated that negotiations would be temporarily 'suspended' and reassessed at a later stage in the broader context of other upcoming reforms in the area of corporate taxation. �Ϸ��վ adopted its (non-binding) resolution during its January 2024 plenary session. In the Council, negotiations are on-going. Fourth edition. The 'EU Legislation in Progress' briefings are updated at key stages throughout the legislative procedure.

Bron : © Europese Unie, 2024 - EP

Briefing - Balancing on two pillars: Global corporate tax reform - 27-06-2024

Thu, 27 Jun 2024 10:32:39 GMT

The landscape of international corporate taxation is evolving rapidly, shaping the future of economic policy and global business operations. On 8 October 2021, nearly 140 countries from around the world rallied behind a historic overhaul of international corporate tax rules, marking a significant milestone in tax reform. The agreement reflects a collective effort to modernise taxation for the digital era and mitigate global tax competition through a 'two pillar' solution. Under Pillar One, the allocation of taxing rights on corporate profits between countries is being transformed, while Pillar Two establishes a minimum corporate tax floor of 15 % for multinational companies. Over the years, both tax authorities and businesses have sought to achieve effective and coordinated implementation of these rules. Both pillars should generate additional tax revenue for EU Member States and further ensure a fair level playing field between companies. While Pillar Two is already enforced across the EU (and in a number of third countries), challenges persist regarding the implementation of Pillar One, in particular owing to the uncertain support by the United States (US). A breakdown of Pillar One (or the wider reform) may possibly lead to a return of unilateral digital taxes, and heightened trade tensions between the EU and the US.

Bron : © Europese Unie, 2024 - EP

Briefing - Revision of the Energy Taxation Directive: Fit for 55 package - 26-06-2024

Tue, 25 Jun 2024 22:00:00 GMT

The Energy Taxation Directive (ETD) lays down EU-wide minimum excise duty rates on motor/heating fuels and electricity. Member States are free to set their own tax rates as long as the ETD's minimum rates are respected. The directive also provides a number of (mandatory) tax exemptions on certain energy products, such as maritime and aviation fuels. Since its enforcement in 2003, the directive has remained unchanged, despite the EU's world-leading climate ambitions and many advances in clean energy technology. In order to modernise the energy taxation framework and to bring it in line with the EU's climate and energy policy, the Commission tabled a proposal for a revision of the ETD in July 2021, as part of the 'fit for 55' legislative package. The proposal was designed to bring the directive up to date with modern technology, remove a number of tax exemptions that are considered outdated and ensure that Member States' excise duties on energy promote low or zero carbon alternatives. Unlike the rest of the 'Fit for 55' package, the proposal is subject to the special legislative procedure, requiring unanimous support in the Council, following consultation of the European �Ϸ��վ, the European Economic and Social Committee and the Committee of the Regions. As of June 2024, work in both the Council and the European �Ϸ��վ remains ongoing. Second edition of a briefing originally drafted by Miroslava Kostova Karaboytcheva. 'EU Legislation in Progress' briefings are updated at key stages throughout the legislative procedure.

Bron : © Europese Unie, 2024 - EP

Briefing - Confronting debt, climate change and poverty: Global financial architecture reform and the fiscal space of developing countries - 04-06-2024

Thu, 04 Jul 2024 22:00:00 GMT

A workshop held on 19 March 2024 addressed issues affecting developing countries’ economic situation, and how it is shaped by policies and global governance. Key subjects include the International Monetary Fund and its policies, taxes and sovereign debt. Several experts addressed different facets of the subject to answer questions for the Committee on Development (DEVE): What aspects of the current system are being criticised? What are the proposals for change? And what can the EU and the European �Ϸ��վ do to advance the Sustainable Development Goals (SDGs)? This publication includes three of the four papers that were presented during the workshop. The first paper brings insights about policies with the potential to reduce poverty and inequality (SDG1 and SDG10). The second and third briefings (explanatory ‘primers’) clarify key elements of the public discussion: the concept of fiscal space of developing countries and the debate over IMF Special Drawing Rights. The fourth paper, published separately, provides a comprehensive analysis of the debate about the reform of the global financial architecture, including the International Monetary Fund (IMF) and the World Bank.

Bron : © Europese Unie, 2024 - EP

Kort overzicht - Faster and safer tax excess relief ('FASTER') - 21-02-2024

Wed, 21 Feb 2024 08:34:33 GMT

In June 2023, the Commission tabled a proposal ('FASTER') to make withholding tax procedures in the EU more efficient and secure for cross-border investors and Member State tax administrations, to the benefit of the EU capital markets union. The Council must vote unanimously, after consulting the �Ϸ��վ, to adopt the directive. �Ϸ��վ is due to vote its (non-binding) report during the February II plenary session.

Bron : © Europese Unie, 2024 - EP

Kort overzicht - EU tax achievements: Looking back (and forward) - 07-02-2024

Tue, 06 Feb 2024 23:00:00 GMT

EU Member States' public finances have been under considerable strain owing to both the COVID-19 pandemic and the twin energy-cost-of-living crisis. To bolster EU economies in the wake of these challenging times, various initiatives were taken forward at EU level to simplify tax compliance for businesses operating across borders, and to ensure that taxpayers were paying their fair share. As the current Commission's mandate approaches its conclusion, this briefing looks at some notable achievements and anticipates potential future action in the field of taxation.

Bron : © Europese Unie, 2024 - EP

Briefing - Understanding crypto assets: An overview of blockchain technology's uses and challenges - 13-12-2023

Tue, 12 Dec 2023 23:00:00 GMT

Blockchain and its applications, in particular cryptocurrencies, have grabbed the headlines, but many people still do not know how they work. This briefing provides an overview of the uses and challenges of this technology, based on published information. Blockchain originated as part of the enabling digital ledger technology (DLT) developed at the end of the 20th century. DLT works as a digital database containing information (as a record book or ledger) that can be simultaneously used and shared through a network (as a shared digital ledger). The technology is considered to render the recorded elements unchangeable (immutable) and the process open (decentralised) by using a publicly accessible network. However, in practice, the outcomes can differ from the initial technological design. Virtually anything of value (assets) can be tracked and traded on a blockchain. Blockchain works with tokens (values in the digital ledger), tokenisation (using the blockchain for existing assets) and smart contracts (computerised and pre-specified conditions that self-execute when they are met). Currencies and assets can be exchanged and traded in both the 'real' and virtual world. The use of blockchain for currencies originated from an analysis of shortcomings in the traditional financial environment. Crypto assets range from tangible to non-tangible assets, and to understand them one must look into their substance and the conditions attached to them in their digital definition. After more than a decade, a number of challenges have appeared, ranging from the protection of citizens to the preservation of the legal economy and the carbon impact of crypto assets. This briefing looks at both the implementation of blockchain technology over this period and at whether it has delivered the expected outcomes.

Bron : © Europese Unie, 2023 - EP

Uitgebreide analyse - Good tax practices in the fight against tax avoidance - The signalling role of FDI data - 30-11-2023

Mon, 04 Dec 2023 23:00:00 GMT

This report examines the role of Foreign Direct Investment (FDI) in tax havens. About 40-45% of the global FDI stock is hosted in tax havens, while their share in the world economy is only around 4½%. These abnormal FDI patterns suggest that FDI and international corporate tax avoidance are closely related. Traditional tax havens are attractive because of zero tax rates and uncooperative behaviour. For European tax havens it is rather a mix of policies related to improving the investment climate and this mix differs by country.

Bron : © Europese Unie, 2023 - EP

Studie - National tax measures in response to the COVID-19 crisis - 22-09-2023

Thu, 21 Sep 2023 22:00:00 GMT

This research paper provides a comprehensive analysis of the impact of national tax measures implemented in response to the COVID-19 pandemic, with the aim of ensuring an appropriate assessment and providing policy recommendations to effectively address future crises. This document was provided by the Policy Department for Economic, Scientific and Quality of Life Policies at the request of the Subcommittee on Tax Matters (FISC).

Bron : © Europese Unie, 2023 - EP

Studie - Reforming EU blacklisting - How to increase the effectiveness and avoid politicisation of the EU list of high-risk jurisdictions for anti-money laundering and counter-terrorism financing: US experience and considerations for EU reform - 07-07-2023

Mon, 10 Jul 2023 22:00:00 GMT

The EU blacklist of high-risk jurisdictions for money laundering is being criticised for a lack of autonomy from the FATF lists, politicisation and lobbying, and lack of transparency. The paper shows four ways to change this. More autonomy from the FATF can be reached through grey listing or merging the EU money laundering list with the EU tax list. More transparency can be reached by involving NGOs or academics to do the listing. But all these lists only look at the framework of anti-money laundering policy. When looking at the actual behaviour of launderers, criminological findings should be included. This can be accomplished by leveraging various agencies, like the US International Narcotics Control Strategy Report (INCSR) list. Lists differ substantially from each other and cover more than half of the world. To achieve both autonomy and transparency and to prevent politicisation, a research institute similar to the IMF could be established, for example, in the newly planned anti money laundering agency AMLA. Here an encompassing alert system of money laundering, including persons, sectors, entities, and countries could become an EU support for Member States. This document was provided by the Policy Department for Economic, Scientific and Quality of Life Policies at the request of the Committee on Economic and Monetary Affairs (ECON).

Bron : © Europese Unie, 2023 - EP

Kort overzicht - Tax incentives after the minimum corporate tax ('Pillar Two') - 21-06-2023

Tue, 20 Jun 2023 22:00:00 GMT

Tax authorities and businesses in the EU are preparing for the implementation of the minimum corporate tax ('Pillar Two'), following the milestone global agreement reached in the OECD Inclusive Framework in 2021. Questions have however been raised as to the extent to which countries should reform their tax incentives, in a world where the global minimum corporate tax can undermine such incentives.

Bron : © Europese Unie, 2023 - EP

Documenten - Think Tank - Europees Parlement

Kort overzicht - State aid assessment: Final judgment on Apple - 21-02-2025

Briefing - Commitments made at the confirmation hearings of the Commissioners-designate 2024-2029 - 10-01-2025

Briefing - Commitments made by Wopke Hoekstra - 09-01-2025

Kort overzicht - Taxation's impact on gender equality in the EU - 08-01-2025

Kort overzicht - Taxation measures to support people with disabilities in the EU - 29-11-2024

Studie - European Commission follow-up to European �Ϸ�������վ requests 2022–2024 - 05-11-2024

Briefing - VAT in the digital age - 22-10-2024

Briefing - Shaping choices: Behavioural taxation in the EU - 16-10-2024

Kort overzicht - Tax compliance costs in the EU: Striking the right balance - 14-10-2024

Briefing - Proposal to simplify VAT rules for e-commerce (imports) - 23-07-2024

Briefing - 'Unshell': Rules to prevent the misuse of shell entities for tax purposes - 22-07-2024

Briefing - Tax transparency rules for crypto-asset transactions (DAC8) - 22-07-2024

Briefing - BEFIT – Business in Europe: framework for income taxation - 22-07-2024

Briefing - HOT: A head office tax system for small companies - 22-07-2024

Briefing - Debt-equity bias reduction allowance (DEBRA) - 18-07-2024

Briefing - Balancing on two pillars: Global corporate tax reform - 27-06-2024

Briefing - Revision of the Energy Taxation Directive: Fit for 55 package - 26-06-2024

Briefing - Confronting debt, climate change and poverty: Global financial architecture reform and the fiscal space of developing countries - 04-06-2024

Kort overzicht - Faster and safer tax excess relief ('FASTER') - 21-02-2024

Kort overzicht - EU tax achievements: Looking back (and forward) - 07-02-2024

Briefing - Understanding crypto assets: An overview of blockchain technology's uses and challenges - 13-12-2023

Uitgebreide analyse - Good tax practices in the fight against tax avoidance - The signalling role of FDI data - 30-11-2023

Studie - National tax measures in response to the COVID-19 crisis - 22-09-2023

Studie - Reforming EU blacklisting - How to increase the effectiveness and avoid politicisation of the EU list of high-risk jurisdictions for anti-money laundering and counter-terrorism financing: US experience and considerations for EU reform - 07-07-2023

Kort overzicht - Tax incentives after the minimum corporate tax ('Pillar Two') - 21-06-2023

Studie - European Commission follow-up to European �Ϸ��վ requests 2022–2024 - 05-11-2024