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Vrsta publikacije
Politično področje
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Tax evasion, money laundering and tax transparency in the EU Overseas Countries and Territories: Ex-Post Impact Assessment

20-04-2017

This study aims to present the legal, political and institutional framework governing offshore practices in the Overseas Countries and Territories (OCTs) of the European Union, which are under the sovereignty of four Member States: Denmark, France, the Netherlands and the United Kingdom. The institutional arrangements of the OCTs with the relevant EU Member States directly affect the possibility to establish policies and adopt regulations, including on taxation and money laundering. Regardless of ...

This study aims to present the legal, political and institutional framework governing offshore practices in the Overseas Countries and Territories (OCTs) of the European Union, which are under the sovereignty of four Member States: Denmark, France, the Netherlands and the United Kingdom. The institutional arrangements of the OCTs with the relevant EU Member States directly affect the possibility to establish policies and adopt regulations, including on taxation and money laundering. Regardless of the level of control of the EU Member States over their OCTs, implementation of the law by the local authorities is of concern in a number of the UK and Dutch OCTs, both in terms of structural weaknesses, but also because of limited financial and human resources. In the case of the French OCTs, suboptimal oversight controls and lack of information make it difficult to supervise financial activities. The opening analysis compares the French, Dutch and British cases in terms of combating tax evasion, money laundering and enhancing tax transparency; explores the case of Greenland; and draws conclusions on how the EU could better use its leverage in these overseas territories. The analysis is based on the detailed annexed contributions, written by external experts, which cover in detail the OCTs under French, Dutch, and British rule. This ex-post impact assessment has been produced by the European Parliamentary Research Service at the request of the European Parliament's Committee of Inquiry into Money Laundering, Tax Avoidance and Tax Evasion (PANA) to assist it in the context of its ongoing work.

Zunanji avtor

Prof. Alexandre Maitrot de la Motte of the University of Paris-Est Creteil, Prof. Dr H.E. Bröring, Prof. Dr O.O. Cherednychenko, Prof. Dr H.G. Hoogers and G. Karapetian LL.M. (Department of Constitutional Law, Administrative Law and Public Administration/Groningen Centre for European Financial Services Law (GCEFSL), University of Groningen), Dr Peter Clegg of the University of the West of England

Influence of EU Law on Taxation in the EU Member States' Overseas Territories and Crown Dependencies

31-05-2016

This legal study researches the influence on tax law and practice in the overseas areas of the Member States by state aid rules, secondary EU tax law and the Overseas Association Decision. The state aid rules and secondary EU tax law apply to the Outermost Regions, Gibraltar and the Åland Islands and not to the Overseas Countries and Territories and the Crown Dependencies, although the Savings Directive applies atypically. An amendment of the Overseas Association Decision might provide a solution ...

This legal study researches the influence on tax law and practice in the overseas areas of the Member States by state aid rules, secondary EU tax law and the Overseas Association Decision. The state aid rules and secondary EU tax law apply to the Outermost Regions, Gibraltar and the Åland Islands and not to the Overseas Countries and Territories and the Crown Dependencies, although the Savings Directive applies atypically. An amendment of the Overseas Association Decision might provide a solution. This document was prepared by Policy Department A at the request of the TAXE2 Committee.

The Status and Location of the Military Installations of the Member States of the European Union and their Potential Role for the European Security and Defence Policy (ESDP)

19-02-2009

Executive summary The recently launched European Union (E.U.) mission EUNAVFOR SOMALIA (‘Operation Atalanta’) to fight piracy off the Somali coast and ensure the protection of a key E.U. Sea Line of Communication (S.L.o.C.) is a vivid example of the coming of age of European Security and Defence Policy (E.S.D.P.).1 While such a development should be applauded, the present Briefing Paper argues that the E.U. and its Member States need speed up their efforts to reform, amalgamate and put in place the ...

Executive summary The recently launched European Union (E.U.) mission EUNAVFOR SOMALIA (‘Operation Atalanta’) to fight piracy off the Somali coast and ensure the protection of a key E.U. Sea Line of Communication (S.L.o.C.) is a vivid example of the coming of age of European Security and Defence Policy (E.S.D.P.).1 While such a development should be applauded, the present Briefing Paper argues that the E.U. and its Member States need speed up their efforts to reform, amalgamate and put in place the necessary functional and geographic structures for the protection of European S.L.o.C.s. and to expand the E.U.’s geographical and geostrategic reach. Key to these structures are the overseas military installations of the E.U. Member States. These facilities, spread out across the world—and concentrated in the Atlantic and Indian Oceans—form part of a far broader set of geographic, political, economic and strategic dynamics, namely the delivery of a credible E.U. ‘forward presence’ (i.e. regional presence, overseas basing, expeditionary military capabilities, and logistical supply systems, etc.) in regions surrounding the E.U., or along critical S.L.o.C.s linking the E.U. homeland to the multiple different nodes and points of the global economy. In an increasingly multipolar world, placing a renewed focus on these military facilities is a pressing European priority, particularly in an age of increasing geopolitical competition along the coastal littoral of Eurasia.

Zunanji avtor

James Rogers (University of Cambridge, UK) and Luis Simón (University of London, UK)

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