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The two studies deal with the issues of regulation of tax intermediaries and the removal of taxation-based obstacles and distortions in the Single Market. The first study provides an overview of the regulatory environment of tax intermediaries, by conducting a comparative analysis of five countries. The coexistence of 27 national tax systems has led to significant obstacles to cross border business activity in the EU. The second study analyses causes and presents solutions.

Soils are one of the four most important carbon sinks and carbon sequestration in agriculture has become an objective of the Union’s climate policy. The study requested by the AGRI committee provides background elements on carbon sequestration, explores its potential for EU agriculture and the implications for related soil management practices and analyses the advantages, challenges and limitations of action-based schemes and results-based payments.

New technologies, big data analytics and Artificial Intelligence (AI) have made data-driven markets and business models the core of the ‘European data economy’. This study analyses recent developments in data related practice, law and policy as well as the current legal framework for data access, sharing, and use in the European Union. It identifies particular issues of concern, highlights the respective need for action, and evaluates the Commission’s proposal for a Data Act.

During the last two decades, the EU’s public finances have seen the introduction of new financing mechanisms in response to a variety of political and economic developments. As a result, the ‘galaxy’ of financing instruments has become more complex. This study analyses the impacts on the EU governance and the ability of the European Parliament to fulfill its duties and considers that reforms are needed to ensure the EU budget and financial rules reflect the realities the EU faces.

Until now, the formal role of the EP in CSDP has not been thoroughly analysed or recalibrated in order to adapt to the EU's rapidly-changing security environment. This in-depth analysis, requested by the SEDE subcommittee, reviews the way in which parliamentary prerogatives set out in EU law are put into practice, and questions whether this is compatible with the Union’s general principles of democracy, sincere cooperation, and institutional balance.

This study was presented to AFET on 15 June. The study examines the 2021 EU Joint Communication on the renewed partnership with the Southern Neighbourhood. Its recommendations point to the challenges in implementation of the communication, including in pursuit of the EU’s normative and economic agenda, supporting democracy and the rule of law, peace and security, migration, and social progress.