399

result(s)

Word(s)
Publication type
Author
Keyword
Date

Common corporate tax base (CCTB)

22-09-2017

The European Commission has decided to re-launch the common consolidated corporate tax base (CCCTB) project in a two-step approach, with the publication of two new interconnected proposals on a common corporate tax base (CCTB) and a common consolidated corporate tax base (CCCTB). These were published on 25 October 2016, and the 2011 CCCTB proposal (COM(2011) 121) was withdrawn on the same day. The re-launch follows the lack of progress on the 2011 proposal in the Council. The 2016 CCTB provides for ...

The European Commission has decided to re-launch the common consolidated corporate tax base (CCCTB) project in a two-step approach, with the publication of two new interconnected proposals on a common corporate tax base (CCTB) and a common consolidated corporate tax base (CCCTB). These were published on 25 October 2016, and the 2011 CCCTB proposal (COM(2011) 121) was withdrawn on the same day. The re-launch follows the lack of progress on the 2011 proposal in the Council. The 2016 CCTB provides for the determination of a single set of rules for calculation of the corporate tax base. Companies operating across borders in the EU would no longer have to deal with 28 different sets of national rules when calculating their taxable profits. The intention is that the proposed CCTB is a step on the way towards re-establishing the link between taxation and the place where profits are made, via an apportionment formula to be introduced through the new CCCTB proposal. The proposals include a number of anti-tax avoidance measures. The proposal only concerns the corporate tax base and is not intended to harmonise national corporate tax rates. The Member States would retain their sovereign right to set their own tax rates. Please note this document has been designed for on-line viewing.

Common consolidated corporate tax base (CCCTB)

22-09-2017

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 The 2011 CCCTB proposal (COM(2011) 121) was withdrawn on the same day. Building on the 2016 CCTB proposal, the 2016 CCCTB proposal introduces the consolidation aspect of this double initiative. Companies ...

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. Building on the 2016 CCTB proposal, the 2016 CCCTB proposal introduces the consolidation aspect of this double initiative. Companies operating across borders in the EU would no longer have to deal with 28 different sets of national rules when calculating their taxable profits. Consolidation means that there would be a 'one-stop-shop' – the principal tax authority – where one of the companies of a group, that is, the principal taxpayer, would file a tax return. To distribute the tax base among Member States concerned, a formulary apportionment system is introduced. Please note this document has been designed for on-line viewing.

Completing the Digital Single Market for European Consumers and Citizens: Tackling Geo-blocking in the EU - 10th Meeting of the IMCO Working Group on the Digital Single Market

20-09-2017

This report summarizes the discussion during the 10th Meeting of the IMCO Working Group on the Digital Single Market. It summarizes the exchange of views between MEPs, independent academic experts and the European Commission on the topic of geo-blocking in the Digital Single Market. The proceedings were prepared by Policy Department A for the Internal Market and Consumer Protection Committee.

This report summarizes the discussion during the 10th Meeting of the IMCO Working Group on the Digital Single Market. It summarizes the exchange of views between MEPs, independent academic experts and the European Commission on the topic of geo-blocking in the Digital Single Market. The proceedings were prepared by Policy Department A for the Internal Market and Consumer Protection Committee.

External author

Ms. Chloe Grondin

The EU's new approach to funding peace and security

15-09-2017

The link between security, peace and development is recognised by both security and development communities. However, the practical implications of this nexus still pose challenges – especially in the light of a rapidly evolving security environment. While the EU’s assistance for peace and security comes in different forms – for instance through budgetary support or under common security and defence policy – the existing rules of financing under the EU budget exclude activities aimed at enhancing ...

The link between security, peace and development is recognised by both security and development communities. However, the practical implications of this nexus still pose challenges – especially in the light of a rapidly evolving security environment. While the EU’s assistance for peace and security comes in different forms – for instance through budgetary support or under common security and defence policy – the existing rules of financing under the EU budget exclude activities aimed at enhancing cooperation with the defence sector and the military in third countries. The proposed amendment to Regulation (EU) No 230/2014 of 11 March 2014 establishing the Instrument contributing to Stability and Peace (IcSP) aims to remedy this situation by creating the conditions to allow EU budgetary support for capacity-building programmes in third countries aimed at training and mentoring, the provision of non-lethal equipment and assistance with infrastructure improvements, and help with strengthening the capacity of military actors in order to contribute to the achievement of peaceful and inclusive societies and sustainable development. Fourth edition. The ‘EU Legislation in Progress’ briefings are updated at key stages throughout the legislative procedure. Please note this document has been designed for on-line viewing.

Economic effects of reform in professional services

15-09-2017

This briefing is based on: World Bank Regular Economic Report; van der Marel, E., J. Kren and M. Iootty (2016) "Services in the European Union: What Kinds of Regulatory Policies Enhance Productivity?", World Bank Policy Research Paper Series, No. 7919: http://bit.ly/2dtb45p; van der Marel, E. (2017) “Reforming Services: What Policies Warrant Attention?”, ECIPE Five Freedoms Policy Brief, No. 1/2017: http://bit.ly/2uhzI3W. It was prepared by Policy Department A for the Internal Market and Consumer ...

This briefing is based on: World Bank Regular Economic Report; van der Marel, E., J. Kren and M. Iootty (2016) "Services in the European Union: What Kinds of Regulatory Policies Enhance Productivity?", World Bank Policy Research Paper Series, No. 7919: http://bit.ly/2dtb45p; van der Marel, E. (2017) “Reforming Services: What Policies Warrant Attention?”, ECIPE Five Freedoms Policy Brief, No. 1/2017: http://bit.ly/2uhzI3W. It was prepared by Policy Department A for the Internal Market and Consumer Protection Committee.

External author

Dr Erik Van Der Marel

The Potential of Electricity Demand Response

15-09-2017

This report summarises the presentations and discussions made during a workshop on ‘The Potential of Electricity Demand Response’ organised on 30 May 2017 by Policy Department A for the Committee on Industry, Research and Energy (ITRE). The aim of the workshop was to highlight the role and potential of electricity demand response in achieving the EU energy and climate policy targets, to illustrate the current experiences and progress towards deployment of demand response across the EU and to identify ...

This report summarises the presentations and discussions made during a workshop on ‘The Potential of Electricity Demand Response’ organised on 30 May 2017 by Policy Department A for the Committee on Industry, Research and Energy (ITRE). The aim of the workshop was to highlight the role and potential of electricity demand response in achieving the EU energy and climate policy targets, to illustrate the current experiences and progress towards deployment of demand response across the EU and to identify and evaluate possible legislative and regulatory initiatives to optimally deploy the potential. The presentations and proceedings of this workshop should support the ITRE members in their evaluation of the related legislative proposals in the “Clean Energy for All Europeans package”.

External author

Luc VAN NUFFEL, Jessica YEARWOOD

The new Restrictiveness Indicator for Professional Services: an assessment

15-09-2017

This document was prepared by Policy Department A: Economic and Scientific Policy, at the request of the Committee for the Internal Market and Consumer Affairs. After setting out the background of recent EU initiatives in the realm of services, in particular professional services, it explains in considerable detail the new Restrictiveness Indicator for Professional Services developed by the European Commission, followed by a careful assessment based on seven queries. It shows that, technically, this ...

This document was prepared by Policy Department A: Economic and Scientific Policy, at the request of the Committee for the Internal Market and Consumer Affairs. After setting out the background of recent EU initiatives in the realm of services, in particular professional services, it explains in considerable detail the new Restrictiveness Indicator for Professional Services developed by the European Commission, followed by a careful assessment based on seven queries. It shows that, technically, this indicator is an improvement over similar work done by the OECD but that the empirical results are not radically different from those of the OECD in four such professions. The study cautions that the use of the new indicator has to be combined with assessments of proportionality, and that more attention should be paid to barriers to free movement.

External author

Prof. Dr Jacques Pelkmans

Safeguarding competition in air transport

14-09-2017

The issue of fair competition between EU and third country airlines and the importance of guaranteeing a level playing field has been recognised for some years by the various EU institutions as key for the future of European aviation. The 2015 Commission communication on the aviation strategy underlined the importance and legitimacy of EU action to deal with possible unfair commercial practices in international aviation, and announced the revision of existing rules in this field. On 8 June 2017, ...

The issue of fair competition between EU and third country airlines and the importance of guaranteeing a level playing field has been recognised for some years by the various EU institutions as key for the future of European aviation. The 2015 Commission communication on the aviation strategy underlined the importance and legitimacy of EU action to deal with possible unfair commercial practices in international aviation, and announced the revision of existing rules in this field. On 8 June 2017, the Commission adopted a legislative proposal for a regulation on safeguarding competition in air transport, repealing Regulation 868/2004 as part of the 'Open and Connected Aviation' package delivering part of the aviation strategy. The objective of the proposal is to provide effective legislation in order 'to maintain conditions conducive to a high level of Union connectivity and to ensure fair competition with third countries air carriers'. First edition. The 'EU Legislation in Progress' briefings are updated at key stages throughout the legislative procedure.

Key issues at stake at COP1 on the Minamata Convention, Geneva, 24–29 September 2017

14-09-2017

• The Minamata Convention has been welcomed as a major step in the fight against mercury related health hazards. During COP1, Parties will discuss several topics of the agreement, debate amendments and adopt Articles or guidance. The public and private sector are encouraging Parties to take concrete actions during COP1. • The issue of effectiveness evaluation must be monitored closely as it will set the foundation for the future. Defining common methods and monitoring tools will be essential when ...

• The Minamata Convention has been welcomed as a major step in the fight against mercury related health hazards. During COP1, Parties will discuss several topics of the agreement, debate amendments and adopt Articles or guidance. The public and private sector are encouraging Parties to take concrete actions during COP1. • The issue of effectiveness evaluation must be monitored closely as it will set the foundation for the future. Defining common methods and monitoring tools will be essential when it comes to assessing the concrete impact of the Convention. • Guidance on mercury supply sources and trade will be adopted with the aim of phasing out the use of mercury products. Most of the world resources are localised in a few countries, therefore finding alternatives for these Parties will be of high importance. • Artisanal and small scale gold mining is often an illegal activity, which is hard to monitor and impacts the local environment. The guidance to be adopted will have to consider the reality of the communities concerned and associated ethical issues. • In regard to mercury emissions and releases, best practices and guidelines have been developed for countries to better develop inventories and set National Action Plans. A special focus is provided on open burning practices, which are currently poorly characterised despite their negative environmental impact. • One of the key challenges of the COP1 will be to agree on harmonised thresholds for the definition of contaminated sites and mercury waste, which should be based on experience sharing.

External author

Marion Planchon

Combating terrorism

12-09-2017

The phenomenon of foreign fighters travelling to conflict zones, mostly in Syria and Iraq, represents a growing threat for the EU and its Member States. Most of the recent terrorist attacks in Europe were perpetrated by 'home-grown' terrorists, and at least some of the perpetrators proved to be returned foreign fighters. In December 2015, the European Commission presented a proposal for a directive on combating terrorism, aimed at updating the current framework on criminalising terrorist offences ...

The phenomenon of foreign fighters travelling to conflict zones, mostly in Syria and Iraq, represents a growing threat for the EU and its Member States. Most of the recent terrorist attacks in Europe were perpetrated by 'home-grown' terrorists, and at least some of the perpetrators proved to be returned foreign fighters. In December 2015, the European Commission presented a proposal for a directive on combating terrorism, aimed at updating the current framework on criminalising terrorist offences and at bringing EU legislation into line with international developments, such as the adoption of UN Security Council Resolution 2178 and the Additional Protocol to the Council of Europe Convention on the Prevention of Terrorism. The proposal extends the list of offences, to cover receiving of terrorist training, travelling and attempting to travel abroad for terrorism, and funding or facilitating such travel, and also includes provisions on the protection of victims. After completion of the legislative procedure at first reading in the Parliament and Council, the final act was signed in March 2017. Member States are required to transpose the new directive into national law by 8 September 2018.

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25-09-2017
Policy Hub | EU policy on the ICC and combating extreme nationalism
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25-09-2017
Hearing on LGBTI Rights outside the EU and implementation of EU Guidelines
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25-09-2017
Hearing: Evaluating drug policies and state of play in the EU legislation
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