ThinkTank logo De documenten die bijdragen aan de vormgeving van nieuwe EU-wetgeving
Gepubliceerd op 22-09-2017

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 These were published on 25 October 2016, and the 2011 CCCTB proposal (COM(2011) 121) was withdrawn on the same day.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 These were published on 25 October 2016, and the 2011 CCCTB proposal (COM(2011) 121) was withdrawn on the same day.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 The 2011 CCCTB proposal (COM(2011) 121) was withdrawn on the same day.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.

North Korea [What Think Tanks are thinking]

22-09-2017

North Korea has stepped up its nuclear plans with the underground detonation of a hydrogen bomb and tests of its first suspected Intercontinental Ballistic Missiles (ICBMs), moves perceived as a major threat to global security. Speaking at the United Nations General Assembly on 19 September, US President Donald Trump threatened to 'totally destroy' North Korea if the United States is forced to defend itself or its allies against that country. The isolated communist regime of Kim Jong-un has continued ...

North Korea has stepped up its nuclear plans with the underground detonation of a hydrogen bomb and tests of its first suspected Intercontinental Ballistic Missiles (ICBMs), moves perceived as a major threat to global security. Speaking at the United Nations General Assembly on 19 September, US President Donald Trump threatened to 'totally destroy' North Korea if the United States is forced to defend itself or its allies against that country. The isolated communist regime of Kim Jong-un has continued its nuclear programme, despite repeated rounds of sanctions imposed by the UN Security Council and diplomatic efforts to diffuse the conflict.

The role of eGovernment in deepening the single market

22-09-2017

eGovernment, which involves deploying technology to deliver public services, increases administrative efficiency and reduces the administrative burden on the public and businesses. The EU has been actively promoting implementation of eGovernment practices, in particular in cross-border situations. Many studies point to significant savings for national authorities and reduced costs for businesses through further advancement of eGovernment in Europe. However, a low level of digitisation of public services ...

eGovernment, which involves deploying technology to deliver public services, increases administrative efficiency and reduces the administrative burden on the public and businesses. The EU has been actively promoting implementation of eGovernment practices, in particular in cross-border situations. Many studies point to significant savings for national authorities and reduced costs for businesses through further advancement of eGovernment in Europe. However, a low level of digitisation of public services and the lack of interoperability between eGovernment systems still present major electronic and procedural barriers to the free movement of goods, services and people in the single market. Other problems include insufficient access to information and low usability of the services offered. Many Member States are well advanced at national level, but the cross-border provision of e-services is still lagging behind. In order to address these issues, various policy initiatives have already been launched or are planned under the digital single market strategy and the eGovernment 2016-2020 action plan. A further boost should come from the current Estonian EU Council Presidency, which has made promotion of eGovernment one of its main priorities.

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.

Externe auteur

Dr Erik Van Der Marel

Research for PECH Committee - Marine recreational and semi-subsistence fishing - its value and its impact on fish stocks

14-07-2017

This study assesses the value and impact on fish stocks of marine recreational and semi-subsistence fisheries in Europe. Total economic impact of marine recreational fishing amounts to 10.5 billion euro, supporting almost 100,000 jobs. The impact varies between fish stocks, representing 2-72% of total catch. The marine recreational fisheries are biologically and economically important, so should be included in stock assessment to ensure sustainability, and considered a sector for development alongside ...

This study assesses the value and impact on fish stocks of marine recreational and semi-subsistence fisheries in Europe. Total economic impact of marine recreational fishing amounts to 10.5 billion euro, supporting almost 100,000 jobs. The impact varies between fish stocks, representing 2-72% of total catch. The marine recreational fisheries are biologically and economically important, so should be included in stock assessment to ensure sustainability, and considered a sector for development alongside commercial fisheries and aquaculture under the Common Fisheries Policy.

Externe auteur

Kieran HYDER, Zachary RADFORD, Raul PRELLEZO, Marc Simon WELTERSBACH, Wolf-Christian LEWIN, Lucia ZARAUZ, Keno FERTER, Jon RUIZ, Bryony TOWNHILL, Estanis MUGERZA, Harry V. STREHLO

Gepubliceerd op 21-09-2017

EU-Russia cooperation on higher education

21-09-2017

EU funding from the Erasmus+ programme supports cooperation between EU and Russian universities, which remains close despite current tensions. Russia is still the largest non-EU partner in the programme and some activities (such as student and staff exchanges) have actually increased since 2014.

EU funding from the Erasmus+ programme supports cooperation between EU and Russian universities, which remains close despite current tensions. Russia is still the largest non-EU partner in the programme and some activities (such as student and staff exchanges) have actually increased since 2014.

EU-Russia cross-border cooperation

21-09-2017

Despite current EU-Russia tensions, cross-border cooperation programmes continue unaffected. As well as promoting people-to-people contacts, such programmes deliver economic and other benefits to participants, especially on the Russian side of the border.

Despite current EU-Russia tensions, cross-border cooperation programmes continue unaffected. As well as promoting people-to-people contacts, such programmes deliver economic and other benefits to participants, especially on the Russian side of the border.

Setting VAT rates

21-09-2017

Council Directive 2006/112/EC lays down rules applicable to the common system of value added tax (VAT). Among other issues, the Council Directive sets a framework for VAT rates. The present VAT system is based on 'the origin principle', which requires that a VAT rate applicable to transaction is determined by the Member State in which the seller is located. Various studies and reports show that presently several challenges are linked to the implementation of this directive. These challenges include ...

Council Directive 2006/112/EC lays down rules applicable to the common system of value added tax (VAT). Among other issues, the Council Directive sets a framework for VAT rates. The present VAT system is based on 'the origin principle', which requires that a VAT rate applicable to transaction is determined by the Member State in which the seller is located. Various studies and reports show that presently several challenges are linked to the implementation of this directive. These challenges include a gradual move from the origin principle to the destination principle, a need to fight VAT fraud, uncertainty for companies involved in cross-border trading, different VAT rates applied in Member States, obsolete rules, and the restrictive list of cases where reduced VAT can be applied, that is included in Annex III of the directive. The European Parliament has called on the European Commission to update Council Directive 2006/112/EC to respond to these challenges. Similarly, the Council and the European Economic and Social Committee have recommended that this legislation be updated. Furthermore, representatives of various stakeholder groups have voiced requests regarding this piece of legislation. Finally, the European Commission has expressed a willingness to take a more effective and proportionate approach to VAT rates. It is expected that the European Commission will submit this proposal in the third quarter of 2017.

The financing of the ‘Islamic State’ in Syria and Iraq (ISIS)

11-09-2017

Threatening both its caliphate project and its sources of funding, the series of military setbacks that the so-called Islamic State group (IS) as suffered for several months have called into question the group’s very existence. That is not to say that its offensive capabilities will be neutered – the organisation will remain able to employ ’low-cost‘ terrorist attacks to target civilians throughout the Middle East, Africa, Europe, America or Asia. In mobilising Member States to fight against terrorism ...

Threatening both its caliphate project and its sources of funding, the series of military setbacks that the so-called Islamic State group (IS) as suffered for several months have called into question the group’s very existence. That is not to say that its offensive capabilities will be neutered – the organisation will remain able to employ ’low-cost‘ terrorist attacks to target civilians throughout the Middle East, Africa, Europe, America or Asia. In mobilising Member States to fight against terrorism, the European Parliament’s role is crucial. Individually, Member States have an important part to play in effectively implementing common decisions. Their varying levels of engagement, as well as the progress they have made in confronting the financing of terrorism and especially IS, should be considered. An annual reporting framework should be put into place to better evaluate the measures taken by both Member States and the Commission in this area.

Externe auteur

Agnès LEVALLOIS, Associate researcher, FRS, France; Jean-Claude COUSSERAN, Associate researcher, FRS, France; Cartographical support: Lionel KERRELLO, Owner, Geo4I, France

Toekomstige activiteiten

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

Infografieken

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