227

result(s)

Word(s)
Publication type
Policy area
Author
Keyword
Date

Rules on independence and responsibility regarding auditing, tax advice, accountancy, account certification services and legal services

14-04-2017

This study maps the rules on independence and responsibility that are applicable at national, EU, and international level that govern the service provision by intermediaries such as companies working in auditing, tax advice, accountancy and account certification or by legal advisors (attorneys, solicitors, legal consultants, in-house lawyers, etc.). The mapping forms the basis for policy recommendations to encourage intermediaries to deliver a positive contribution to combatting tax evasion, tax ...

This study maps the rules on independence and responsibility that are applicable at national, EU, and international level that govern the service provision by intermediaries such as companies working in auditing, tax advice, accountancy and account certification or by legal advisors (attorneys, solicitors, legal consultants, in-house lawyers, etc.). The mapping forms the basis for policy recommendations to encourage intermediaries to deliver a positive contribution to combatting tax evasion, tax avoidance and money laundering. This document was prepared for Policy Department A at the request of the Committee of Inquiry into Money Laundering, Tax Avoidance and Tax Evasion (PANA).

External author

Ian ROXAN (LSE), Saipriya KAMATH (LSE), Willem Pieter DE GROEN (CEPS) ; Research support: Katharina EHRHART (LSE Enterprise)

Role of advisors and intermediaries in the schemes revealed in the Panama Papers

14-04-2017

The use of offshore entities that facilitate money laundering, tax avoidance and tax evasion undermines the fair distribution of the tax burden in onshore jurisdictions. The Panama Papers shed some light on the activities that are usually conducted in secrecy, with the disclosure of information on 213,634 offshore entities in jurisdictions such as the British Virgin Islands, Panama and the Seychelles. This analysis assesses the role of advisors (tax experts, legal experts, administrators, investment ...

The use of offshore entities that facilitate money laundering, tax avoidance and tax evasion undermines the fair distribution of the tax burden in onshore jurisdictions. The Panama Papers shed some light on the activities that are usually conducted in secrecy, with the disclosure of information on 213,634 offshore entities in jurisdictions such as the British Virgin Islands, Panama and the Seychelles. This analysis assesses the role of advisors (tax experts, legal experts, administrators, investment advisors) and intermediaries (law firms, accounting firms, trust companies, banks, etc.) involved in the phases of the identified decision-making cycle (advice, creation, maintenance, enforcement). This document was prepared for Policy Department A at the request of the Committee of Inquiry into Money Laundering, Tax Avoidance and Tax Evasion (PANA).

External author

Willem Pieter DE GROEN (CEPS)

The Employment and Social situation in the US Labour Market

10-04-2017

This study provides an overview of the social and employment situation in the US. The paper has been put together to inform the Delegation of the Employment and Social Affairs Committee in view of their visit to Washington, USA in April 2017. The paper looks at the labour market situation in the USA over the last decade, social protection in the USA, and recent developments in the labor market and social protection.

This study provides an overview of the social and employment situation in the US. The paper has been put together to inform the Delegation of the Employment and Social Affairs Committee in view of their visit to Washington, USA in April 2017. The paper looks at the labour market situation in the USA over the last decade, social protection in the USA, and recent developments in the labor market and social protection.

External author

Chris FORDE

Legal Frameworks for Hacking by Law Enforcement: Identification, Evaluation and Comparison of Practices

06-04-2017

This study, commissioned by the European Parliament’s Policy Department for Citizens’ Rights and Constitutional Affairs at the request of the LIBE Committee, presents concrete policy proposals on the use of hacking techniques by law enforcement. These proposals are driven by a comparative examination of the legal frameworks for hacking by law enforcement across six EU Member States and three non-EU countries, in combination with analyses of the international and EU-level debates on the topic and ...

This study, commissioned by the European Parliament’s Policy Department for Citizens’ Rights and Constitutional Affairs at the request of the LIBE Committee, presents concrete policy proposals on the use of hacking techniques by law enforcement. These proposals are driven by a comparative examination of the legal frameworks for hacking by law enforcement across six EU Member States and three non-EU countries, in combination with analyses of the international and EU-level debates on the topic and the EU legal basis for intervention in the field.

External author

Mirja GUTHEIL, Quentin LIGER, Aurélie HEETMAN, James EAGER, Max CRAWFORD, Optimity Advisors

What if we were to build skyscrapers from wood?

03-04-2017

Can new technologies contribute to a revival of wood as a source for biomass and construction material, and play a leading role in the fight against climate change? Wood has been part of human civilisation for many thousands of years, playing a key role as fuel or construction material, as well as a material for the manufacture of furniture, machinery, means of transport and everyday objects.

Can new technologies contribute to a revival of wood as a source for biomass and construction material, and play a leading role in the fight against climate change? Wood has been part of human civilisation for many thousands of years, playing a key role as fuel or construction material, as well as a material for the manufacture of furniture, machinery, means of transport and everyday objects.

Consequences of Brexit in the area of the public procurement

31-03-2017

This paper examines the implications of the UK’s departure from the EU for the EU-UK legal relationship in the field of public procurement. It assesses, in comparison with the position under EU membership, the implications of four approaches found in the EU’s relationships with other trading partners: the EEA model; the GPA model; and, between these two, what we call an “EEA-minus” approach and a “GPA-plus” approach. It also notes the procurement-specific issues that may need to be addressed in any ...

This paper examines the implications of the UK’s departure from the EU for the EU-UK legal relationship in the field of public procurement. It assesses, in comparison with the position under EU membership, the implications of four approaches found in the EU’s relationships with other trading partners: the EEA model; the GPA model; and, between these two, what we call an “EEA-minus” approach and a “GPA-plus” approach. It also notes the procurement-specific issues that may need to be addressed in any withdrawal agreement (or later transition arrangement). This document was prepared for Policy Department A at the request of the Committee on Internal Market and Consumer Protection.

External author

Sue ARROWSMITH, Public Procurement Research Group, School of Law, University of Nottingham

Language equality in the digital age - Towards a Human Language Project

24-03-2017

The EU is a unique endeavour involving more than 500 million citizens sharing about 80 different languages, and while multilingualism is a key feature, it is also one of the most substantial challenges for the creation of a truly integrated EU. Language barriers have a profound effect on cross-border public services, on fostering a common European identity, on workers’ mobility, and on cross-border e-commerce and trade, in the context of a Digital Single Market. The emergence of new technological ...

The EU is a unique endeavour involving more than 500 million citizens sharing about 80 different languages, and while multilingualism is a key feature, it is also one of the most substantial challenges for the creation of a truly integrated EU. Language barriers have a profound effect on cross-border public services, on fostering a common European identity, on workers’ mobility, and on cross-border e-commerce and trade, in the context of a Digital Single Market. The emergence of new technological approaches, based on increased computational power and access to sizeable amounts of data, are making Human Language Technologies (HLT) a real solution to overcoming language barriers. However, several challenges, such as market fragmentation and unsubstantial and uncoordinated funding strategies, are hindering the European HLT community, including research and industry.

External author

Rafael RIVERA PASTOR, Iclaves S.L. Carlota TARÍN QUIRÓS, Iclaves S.L. Juan Pablo VILLAR GARCÍA, Iclaves S.L. Prof. Toni BADIA CARDÚS, PhD, Universitat Pompeu Fabra Prof. Maite MELERO NOGUÉS, PhD, Universitat Pompeu Fabra

European Leadership in 5G

22-03-2017

The in depth analysis European Leadership in 5G examines the concept for 5G, how it might fit in the future telecommunications landscape, the state of play in R&D in the EU and globally, the possible business models and the role of standards and spectrum policy. This leaflet presents short summary of this study. Link to the original publication: http://www.europarl.europa.eu/RegData/etudes/IDAN/2016/595337/IPOL_IDA(2016)595337_EN.pdf

The in depth analysis European Leadership in 5G examines the concept for 5G, how it might fit in the future telecommunications landscape, the state of play in R&D in the EU and globally, the possible business models and the role of standards and spectrum policy. This leaflet presents short summary of this study. Link to the original publication: http://www.europarl.europa.eu/RegData/etudes/IDAN/2016/595337/IPOL_IDA(2016)595337_EN.pdf

Cyber Security Strategy for the Energy Sector

22-03-2017

The study Cyber Security Strategy for the Energy Sector explores the development of energy specific cyber security solutions and defensive practices. It provides an assessment of existing European policies and legislation to address cyber security in the energy sector and recommends additional policy prescriptions that may be necessary to protect Europe and its citizens. This leaflet presents short summary of this study. Link to the original publication: http://www.europarl.europa.eu/RegData/etudes ...

The study Cyber Security Strategy for the Energy Sector explores the development of energy specific cyber security solutions and defensive practices. It provides an assessment of existing European policies and legislation to address cyber security in the energy sector and recommends additional policy prescriptions that may be necessary to protect Europe and its citizens. This leaflet presents short summary of this study. Link to the original publication: http://www.europarl.europa.eu/RegData/etudes/STUD/2016/587333/IPOL_STU(2016)587333_EN.pdf

Outcome of European Council meeting of 9 March 2017 and of informal meeting of the EU27 of 10 March 2017

14-03-2017

After re-electing Donald Tusk as its President, the European Council meeting of 9 March 2017 discussed the economic situation in Europe, progress on measures regarding migration, internal and external security, and external relations. In his first speech to the European Council, the recently- elected President of the European Parliament, Antonio Tajani, outlined his approach to appearing before European Council meetings, he will present the positions of the European Parliament, including minority ...

After re-electing Donald Tusk as its President, the European Council meeting of 9 March 2017 discussed the economic situation in Europe, progress on measures regarding migration, internal and external security, and external relations. In his first speech to the European Council, the recently- elected President of the European Parliament, Antonio Tajani, outlined his approach to appearing before European Council meetings, he will present the positions of the European Parliament, including minority views. He stressed his commitment to ‘fair and constructive cooperation’ between the two institutions, stating that ‘Parliament will be part of the solution, not part of the problem’. In the end, the meeting produced ‘Conclusions by the President of the European Council supported by 27 Member States, ’ due to a lack of consensus ‘for reasons unrelated to its [i.e. the documents] substance’. At the informal meeting of the 27 Heads of State or Government without the UK (EU27), held the following day, leaders discussed the procedural and content-related aspects of the forthcoming celebrations of the 60th anniversary of the Rome Treaties and the expected ‘Rome Declaration’.

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