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Tax authorities and businesses in the EU are preparing for the implementation of the minimum corporate tax ('Pillar Two'), following the milestone global agreement reached in the OECD Inclusive Framework in 2021. Questions have however been raised as to the extent to which countries should reform their tax incentives, in a world where the global minimum corporate tax can undermine such incentives.

During its January I plenary session, Parliament will vote on the report adopted by its Committee on the Environment, Public Health and Food Safety (ENVI) on a Commission proposal to revise EU rules on shipments of waste. The report as voted would then form Parliament's position for trilogue negotiations with the Council.

Russia’s war on Ukraine and its entire population has generated a historic outflow of people, largely women and children, fleeing the hostilities. About five million refugees from Ukraine have been recorded across the EU and other countries, triggering a refugee and humanitarian crisis at a scale unseen in Europe since World War II. A recent study by the Organisation for Economic Co-operation and Development suggests that EU policies focus on giving refugees quick access to support for integration ...

Government procurement forms an important part of national economies. The EU has opened up its public procurement markets to third countries to a large degree, while many other economies have had limited appetite to liberalise market access. In 2012, the European Commission tabled a proposal for an international procurement instrument (IPI). The IPI would give the EU leverage in negotiating the reciprocal opening of public procurement markets in third countries. The Commission revised the proposal ...

Making finance sound for young people

V stručnosti 20-10-2022

Young people need to be financially literate to access a wide range of financial services and manage their personal finances well. Financial inclusion – access to products delivered in a responsible way – is the way young people practise and develop their financial skills. Consumer protection in financial services should however reduce young people's exposure to risk. The EU is working in these areas, and national and local initiatives are multiplying, often in collaboration with the financial sector ...

If implemented in the EU and globally in 2024, the two-pillar agreement reached in 2021 by 137 countries as part of the OECD Inclusive Framework will change international corporate tax rules significantly. In the meantime, the European Commission is preparing to relaunch the idea of an EU common consolidated corporate tax base (BEFIT), which should build on the foundation laid by the OECD agreement.

While Luxembourg is one of the smallest EU Member States in terms of size and population, it is a major European and global financial hub, which plays a key role for investment flows across the EU and provides banking and insurance services to businesses and households. At the same time, Luxembourg has been criticised for its corporate tax framework, which businesses or high net-worth individuals may be employing for abusive tax purposes. In particular, following on from the 'Luxleaks' files, which ...

This study provides an overview of the regulatory environment of tax intermediaries. It presents a comparative analysis of five selected countries (4 EU, 1 Non-EU). For each country, it provides an understanding of the landscape of the tax profession, the current regulatory framework and its impact on tax compliance and draws attention to some weaknesses across this regulatory space. It also highlights some proposed remedies and direction for further in-depth research in this area. This document ...

This in-depth analysis commissioned by the European Parliament’s Policy Department for Citizens’ Rights and Constitutional Affairs at the request of the JURI Committee, looks at the past and current developments in the EU better regulation agenda. The author finds that, despite important achievements that put the EU at the forefront in this field, many of the most ambitious reforms announced over the past few years are still far from complete. The in-depth analysis offers several policy recommendations ...

While business tax incentives are used widely, concerns have been raised in recent years regarding their effectiveness, their impact on public finances and whether they could potentially distort the EU single market. With important innovation challenges ahead relating to the green and digital twin transition, tax incentives are increasingly being used to boost investment in the area of research and development.