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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 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 ...

La presente analisi approfondita fornisce una panoramica dei Paesi Bassi, del loro sistema politico, economico e amministrativo, nonché del loro accordo di partenariato per il periodo 2014-2020. L’analisi è stata redatta in preparazione della visita nei Paesi Bassi di una delegazione della commissione per lo sviluppo regionale.

This note provides an overview of the Netherlands, of its political, economic and administrative system, and of its National Strategic Reference Framework for the 2007-2013 period. The paper also gives an insight into the Dutch position on the future of cohesion policy. The note has been drawn up in preparation for the visit to the Netherlands by a delegation from the Committee on Regional Development.