5

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Publikācijas veids
Politikas joma
Jautājuma autors
Datums

Workshop on "Market Economy Status for China after 2016?"

16-03-2016

Section 15 of China’s Protocol of Accession to the World Trade Organisation (WTO) allows importing WTO members to determine, under their national law, whether China is considered to be a market economy for the purpose of price comparability and of calculating dumping margins. Some provisions of this section expire on 11 December 2016, leaving uncertainty as to how China should be treated in antidumping investigations thereafter. The European Parliament’s Committee on International Trade (INTA) organised ...

Section 15 of China’s Protocol of Accession to the World Trade Organisation (WTO) allows importing WTO members to determine, under their national law, whether China is considered to be a market economy for the purpose of price comparability and of calculating dumping margins. Some provisions of this section expire on 11 December 2016, leaving uncertainty as to how China should be treated in antidumping investigations thereafter. The European Parliament’s Committee on International Trade (INTA) organised a workshop jointly with the Policy Department of the Directorate-General for External Policies in order to hear the views of different academic experts on both the legal and the economic implications.

Ārējais autors

Bernard O'CONNOR, Jean-François BELLIS, Robert SCOTT and Maurizio ZANARDI

Nominal vs. Effective Corporate Tax Rates Applied by Multinational Enterprises

13-10-2015

This paper forms part of a series of analytical pieces on various key tax issues, prepared by Policy Department A at the request of the TAXE Special Committee of the European Parliament. The international tax system is at a critical juncture. The G20 and the OECD are leading an important international project for its reform: the Base Erosion and Profit Shifting (BEPS). The project was launched following unprecedented public and political anger at the aggressive tax planning activities of multinational ...

This paper forms part of a series of analytical pieces on various key tax issues, prepared by Policy Department A at the request of the TAXE Special Committee of the European Parliament. The international tax system is at a critical juncture. The G20 and the OECD are leading an important international project for its reform: the Base Erosion and Profit Shifting (BEPS). The project was launched following unprecedented public and political anger at the aggressive tax planning activities of multinational enterprises (MNE). Reform at the EU level is also underway; both in parallel with the BEPS project but also beyond it. This paper provides some background to these developments. In particular, it explains a number of significant aggressive tax planning techniques and mechanisms used by MNEs and provides an overview of the empirical evidence on the scale of this behaviour. In other words, this paper looks at how and how much aggressive tax planning by MNEs takes place. The paper also provides a concise overview of the basic structure of the international tax system as well as the factors undermining it.

Investor-State Dispute Settlement (ISDS) Provisions in the EU's International Investment Agreements (Volume 1: Workshop ; Volume 2: Studies - in the Annex)

04-09-2014

The European Parliament organised a workshop on 1 April 2014 on Investor-State Dispute Settlement (ISDS) provisions in the EU's international investment agreements. Volume 1 of this publication describes the proceedings of this workshop, while Volume 2 contains three studies: one on Investment protection agreements as instruments of international economic law, one on ISDS and alternatives of dispute resolution in international investment law, and another on International investment protection agreements ...

The European Parliament organised a workshop on 1 April 2014 on Investor-State Dispute Settlement (ISDS) provisions in the EU's international investment agreements. Volume 1 of this publication describes the proceedings of this workshop, while Volume 2 contains three studies: one on Investment protection agreements as instruments of international economic law, one on ISDS and alternatives of dispute resolution in international investment law, and another on International investment protection agreements and EU law.

Ārējais autors

Pieter Jan Kuijper, Ingolf Pernice and Steffen Hindelang

European Initiatives on Eliminating Tax Havens and Offshore Financial Transactions and the Impact of these Constructions on the Union's Own Resources and Budget

15-04-2013

This study reviews the impact of tax havens, secrecy jurisdiction, and similar structures on the EU. It concludes that the availability of these structures constrains the EU budget and undermines the fiscal recovery of EU Member States. They distort markets by conferring advantages on large companies that engage in transfer pricing. The study recommends the development of objectively verifiable criteria to identify high risk jurisdictions, combined with mandatory country by country reporting by ...

This study reviews the impact of tax havens, secrecy jurisdiction, and similar structures on the EU. It concludes that the availability of these structures constrains the EU budget and undermines the fiscal recovery of EU Member States. They distort markets by conferring advantages on large companies that engage in transfer pricing. The study recommends the development of objectively verifiable criteria to identify high risk jurisdictions, combined with mandatory country by country reporting by multinational companies operating in the EU.

Ārējais autors

Blomeyer & Sanz (Guadalajara, Spain)

Responsibility in Investor-State Arbitration in the EU - Managing Financial Responsibility Linked to Investor-State Dispute Settlement Tribunals Established by EU's International Investment Agreements

03-12-2012

The Lisbon Treaty extends exclusive European Union competence to foreign direct investment (FDI). In this context the issue of dispute settlement will be included in future EU Investment Agreements. For such situations the European Commission has put forward a draft proposal on how financial responsibility could be shared between the EU and/or a Member State (MS). The proposal aims to address possible conflicts that may arise between the EU/Commission and the respective MS when claims are brought ...

The Lisbon Treaty extends exclusive European Union competence to foreign direct investment (FDI). In this context the issue of dispute settlement will be included in future EU Investment Agreements. For such situations the European Commission has put forward a draft proposal on how financial responsibility could be shared between the EU and/or a Member State (MS). The proposal aims to address possible conflicts that may arise between the EU/Commission and the respective MS when claims are brought under investment agreements or chapters concluded between the EU (or the EU and its MSs) and a third state. Moreover, the proposal deals with the representation of the EU or MS in arbitral proceedings. The study provides background under public international law by setting out the responsibility of states and international organisations, and considers the financial reimbursement laws and policies of several federal states. Further analysis is provided on the proposal’s respective provisions on financial distribution, respondent status, settlement and the technical aspects of reimbursement. Particular attention is given to the external competence of the EU in relation to the internal competences of MSs, specifically with regard to standards of treatment. Other issues addressed include executive federalism with respect to allocating financial responsibility and the balance between unity of external representation and MS' interests. The conclusions are largely based on the issue of internal/external competence, acknowledging the importance of the language of future investment agreements and chapters in clarifying some of these technical aspects.

Ārējais autors

Christian TIETJE, Emily SIPIORSKI and Grit TÖPFER (Law School of University Halle, Germany)

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