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Oblasť politiky
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VAT for small enterprises

25-10-2018

Value added tax (VAT) is a consumption tax borne by the final consumers and collected by businesses as taxable persons. Businesses have VAT administrative obligations and act as VAT collectors. This generates compliance costs that are higher for small and medium-sized enterprises (SMEs) than for bigger businesses, in spite of the small business exemption, especially in the case of cross-border activities. The proposal for a revision of the VAT Directive relating to the common system of value added ...

Value added tax (VAT) is a consumption tax borne by the final consumers and collected by businesses as taxable persons. Businesses have VAT administrative obligations and act as VAT collectors. This generates compliance costs that are higher for small and medium-sized enterprises (SMEs) than for bigger businesses, in spite of the small business exemption, especially in the case of cross-border activities. The proposal for a revision of the VAT Directive relating to the common system of value added tax as regards the special scheme for small enterprises simplifies the rules, so as to reduce VAT compliance costs for SMEs by introducing simpler measures regarding invoicing, VAT registration, accounting and returns for SMEs, whether they operate in wholly domestic markets only or also across borders in the EU. The legislative proposal falls under the consultation procedure. The European Parliament adopted its resolution on 11 September 2018, and the proposal is now with the Council. Second 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.

The EU - Japan Economic Partnership Agreement

28-09-2018

This report independently assesses the EU-Japan Economic Partnership Agreement. We find that the EPA establishes an ambitious framework to further liberalise and better organise trade, covering goods, services, intellectual property and investment, tariff- and non-tariff measures, and regulatory cooperation. Given its depth and breadth, and that it is unprecedented in including provisions on corporate governance, SMEs, and climate change, the EPA is set to become a benchmark for future trade agreements ...

This report independently assesses the EU-Japan Economic Partnership Agreement. We find that the EPA establishes an ambitious framework to further liberalise and better organise trade, covering goods, services, intellectual property and investment, tariff- and non-tariff measures, and regulatory cooperation. Given its depth and breadth, and that it is unprecedented in including provisions on corporate governance, SMEs, and climate change, the EPA is set to become a benchmark for future trade agreements. Joining two open economies with high income levels and regulatory standards, the agreement is expected to generate benefits by boosting trade within sectors, minimising sectoral relocation and negative employment effects. Agri-food, textiles and leather products are where the EU can expect to make the greatest gains. Furthermore, the EPA will boost the EU’s economic presence and political relevance in the Asia-Pacific area. Going beyond its economic benefits, the agreement also has significant non-economic implications. Reinforced cooperation will enhance the ability of both parties to shape the course of global developments in a manner that better reflects their shared interests and values, such as their commitment to a rule-based global trade system and the fight against global warming.

Externý autor

Sonali CHOWDHRY, Marie Curie Visiting Fellow; André SAPIR, Senior Fellow; Alessio TERZI, Affiliate Fellow

How to include ’Mode 5’ services commitments in bilateral free trade agreements and at multilateral stage?

11-07-2018

Mode 5 refers to services which are incorporated into goods which are then traded across international borders. Unlike traditional services, Mode 5 services are not subject to the existing international trade regime under the WTO General Agreement on Trade in Services (GATS). Rather, they are subject to trade rules under the framework that governs trade in goods. As a consequence, trade in Mode 5 services is not fully liberalised, even though liberalisation would be in the best interest of international ...

Mode 5 refers to services which are incorporated into goods which are then traded across international borders. Unlike traditional services, Mode 5 services are not subject to the existing international trade regime under the WTO General Agreement on Trade in Services (GATS). Rather, they are subject to trade rules under the framework that governs trade in goods. As a consequence, trade in Mode 5 services is not fully liberalised, even though liberalisation would be in the best interest of international trade and the European Union. This report explores different avenues for including Mode 5 service commitments in multilateral trade agreements and free trade agreements, analyzing benefits and associated challenges. The broad conclusion is that while it may be possible to pursue Mode 5 options at the multilateral level, the most viable immediate strategy would consist in including such commitments in free trade agreements between the EU and its trading partners.

Externý autor

Ms Marina FOLTEA

Európska únia a Svetová obchodná organizácia

01-05-2018

Svetová obchodná organizácia (WTO) pracuje s cieľom zabezpečiť medzinárodný obchodný systém založený na pravidlách. Napriek bezvýchodiskovej situácii v obchodných rokovaniach sa skúmajú spôsoby modernizácie pravidiel WTO a riešenia globálnych výziev. Nadobudnutie platnosti Dohody o uľahčení obchodu vo februári 2017 prinieslo v oblasti obchodných pravidiel WTO nový vývoj. Podľa Lisabonskej zmluvy je Parlament zákonodarcom spoločne s Radou a má významnú kontrolnú úlohu v oblasti medzinárodnej obchodnej ...

Svetová obchodná organizácia (WTO) pracuje s cieľom zabezpečiť medzinárodný obchodný systém založený na pravidlách. Napriek bezvýchodiskovej situácii v obchodných rokovaniach sa skúmajú spôsoby modernizácie pravidiel WTO a riešenia globálnych výziev. Nadobudnutie platnosti Dohody o uľahčení obchodu vo februári 2017 prinieslo v oblasti obchodných pravidiel WTO nový vývoj. Podľa Lisabonskej zmluvy je Parlament zákonodarcom spoločne s Radou a má významnú kontrolnú úlohu v oblasti medzinárodnej obchodnej politiky.

Kolo rokovaní v Dauhe a poľnohospodárstvo

01-04-2018

Kolo rokovaní v Dauhe je posledné kolo obchodných rokovaní WTO. Začalo sa v roku 2001 a znamenalo začiatok nových rokovaní o poľnohospodárstve. Členovia WTO zaviazali zabezpečiť podstatné zlepšenia v prístupe na trh a postupné zrušenie všetkých foriem vývozných subvencií v rámci domácej podpory, ktoré narúšajú trh, a to s riadnym zohľadnením potreby rozvojových krajín, ku ktorým by sa malo pristupovať osobitným a diferencovaným spôsobom.

Kolo rokovaní v Dauhe je posledné kolo obchodných rokovaní WTO. Začalo sa v roku 2001 a znamenalo začiatok nových rokovaní o poľnohospodárstve. Členovia WTO zaviazali zabezpečiť podstatné zlepšenia v prístupe na trh a postupné zrušenie všetkých foriem vývozných subvencií v rámci domácej podpory, ktoré narúšajú trh, a to s riadnym zohľadnením potreby rozvojových krajín, ku ktorým by sa malo pristupovať osobitným a diferencovaným spôsobom.

Workshop "Anti-corruption provisions in EU free trade and investment agreements: Delivering on clean trade"

28-03-2018

International trade agreements have the potential to help breaking the vicious circle of corruption in economies based on privileged connections rather than fair competition. They increase competition in the removal of tariffs and so diminish the power of rentier companies which influence domestic regulation in their favour. They also contribute to a fairer business environment through their transparency provisions. Trade openness, red tape reduction and fiscal transparency, especially transparency ...

International trade agreements have the potential to help breaking the vicious circle of corruption in economies based on privileged connections rather than fair competition. They increase competition in the removal of tariffs and so diminish the power of rentier companies which influence domestic regulation in their favour. They also contribute to a fairer business environment through their transparency provisions. Trade openness, red tape reduction and fiscal transparency, especially transparency of procurement, play positive roles in widening control of corruption. They can be more easily influenced by external actors than the other important control of corruption factors: judicial independence, freedom of the press or the demand from civil society for good governance. This study ordered by the INTA Committee argues that indirect good governance policies which increase competition and subvert power and economic monopolies or quasi monopolies are far more effective than direct anticorruption policies, which in relying on domestic implementation tend to fall into the vicious circle again. The study presents options characterised as an ‘economist’s approach’ with an apparently more modest but effective good governance package, a ‘lawyer’s’ approach’ with firm anticorruption language but unenforceable provisions even in EU countries (on bribery, for instance), and a ‘holistic’ approach where the EU would coordinate across international trade, promotion of norms and development aid. The three options may be used alternatively, depending on the degree of development and quality of governance of the trading partner. The study was presented at a workshop of the INTA committee on 24 January 2018.

Externý autor

Alina MUNGIU-PIPPIDI

EU-Japan trade deal finalised

14-12-2017

Following the political agreement in principle reached in July 2017, a final accord on the EU-Japan Economic Partnership Agreement (EPA) was announced on 8 December 2017. The Commission aims that the agreement come into effect before the end of its mandate in 2019, after the approval of the Council and the European Parliament. However, negotiations on investment protection standards and investment protection dispute resolution will continue.

Following the political agreement in principle reached in July 2017, a final accord on the EU-Japan Economic Partnership Agreement (EPA) was announced on 8 December 2017. The Commission aims that the agreement come into effect before the end of its mandate in 2019, after the approval of the Council and the European Parliament. However, negotiations on investment protection standards and investment protection dispute resolution will continue.

Openness of public procurement markets in key third countries

04-07-2017

This report assesses the openness of public procurement markets in key third countries of interest to the EU. It provides a comparative overview of the regulatory and market access characteristics of the US, Brazil, India, China, Japans’ procurement markets, with reference to the procurement regulation and enforcement within the EU. The report assesses the available data on both the de jure and de facto levels of openness of these markets to put forward some conclusions of value to policy making ...

This report assesses the openness of public procurement markets in key third countries of interest to the EU. It provides a comparative overview of the regulatory and market access characteristics of the US, Brazil, India, China, Japans’ procurement markets, with reference to the procurement regulation and enforcement within the EU. The report assesses the available data on both the de jure and de facto levels of openness of these markets to put forward some conclusions of value to policy making both within the EU and in its trading relations with key third countries. This assessment concludes that the lack of comprehensive comparable data on procurement contract awards, particularly at the sub-central level, is not a trivial challenge for policy makers. Nevertheless, it is evident that the liberalisation of procurement markets continues to take place on a strictly reciprocal basis – linked to the offensive interests of governments. Given the slow-down in negotiating mega-regional agreements with comprehensive procurement chapters, the WTO Government Procurement Agreement remains the most efficient and transparent forum for undertaking further liberalisation in public procurement.

Externý autor

Kamala DAWAR, Sussex University, United Kingdom

Workshop: Facilitating external trade via border management

24-05-2017

The subject of trade facilitation and border management lies at the heart of EU trade policy, which seeks to take advantage of global value chains for the benefit of workers, consumers and businesses. This demands that goods may flow smoothly across borders without jeopardising EU values and standards. Trade facilitation principles help reduce the cost of cross-border trade in goods while safeguarding regulatory control objectives. Good border management practice is integral to trade facilitation ...

The subject of trade facilitation and border management lies at the heart of EU trade policy, which seeks to take advantage of global value chains for the benefit of workers, consumers and businesses. This demands that goods may flow smoothly across borders without jeopardising EU values and standards. Trade facilitation principles help reduce the cost of cross-border trade in goods while safeguarding regulatory control objectives. Good border management practice is integral to trade facilitation. In this study many ideas and examples about how borders management can be improved are shown. The key is coordination, cooperation and integration within the respective border agencies (intra-agency), between the many border agencies (inter-agency) and international (with colleagues across the border and EU trade partners). Despite considerable policy interest, research is still in its infancy. There is much demand for further enquiry. This paper discusses relevant principles, ideas and concepts and concludes with a list of recommendations. This includes the recommendation to develop suitable EU institutions in aid of trade facilitation as well as for research.

Eurasian Economic Union: The rocky road to integration

20-04-2017

Since the 1991 breakup of the Soviet Union, various attempts have been made to re-integrate the economies of its former republics. However, little progress was made until Russia, Belarus and Kazakhstan launched a Customs Union in 2010. In 2015, this was upgraded to a Eurasian Economic Union (EEU). Modelled in part on the EU, this bloc aims to create an EU-style Eurasian internal market, with free movement of goods, services, persons and capital. So far, the EEU's performance has been poor. Trade ...

Since the 1991 breakup of the Soviet Union, various attempts have been made to re-integrate the economies of its former republics. However, little progress was made until Russia, Belarus and Kazakhstan launched a Customs Union in 2010. In 2015, this was upgraded to a Eurasian Economic Union (EEU). Modelled in part on the EU, this bloc aims to create an EU-style Eurasian internal market, with free movement of goods, services, persons and capital. So far, the EEU's performance has been poor. Trade has slumped; this has more to do with Russia's economic downturn than the effects of economic integration, but there are signs that the new bloc is favouring protectionism over openness to global trade, which in the long term could harm competitiveness. Especially following the showdown between the EU and Russia over Ukraine, the EEU is widely seen in the West as a geopolitical instrument to consolidate Russia's post-Soviet sphere of influence. Fear of Russian domination and trade disputes between EEU member states are hindering progress towards the EEU's economic objectives. However, prospects may improve when Russia comes out of recession. The EEU is developing relations with third countries, such as Vietnam, which in 2015 became the first to sign a free-trade agreement with the bloc. For its part, the EU has declined to recognise the EEU as a legitimate partner until Russia meets its commitments under the Minsk agreements to help end the conflict in eastern Ukraine.

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