fiscal-tax

May 28, 2024

Minimum Corporate Income Tax: Implementation Challenges and a Way Forward for the European Union

Globalisation-related pressures have led countries across the world to reduce CIT rates, making taxation more business-friendly. Despite the decrease in tax rates, tax revenues are not falling.
March 28, 2024

Pensions: Hiding an Inconvenient Truth

Lower growth rates, apprehensions about purchasing power, structural deficits in government spending, stubborn opposition to pension reforms – the French people are in a continuous state of anxiety about these issues, but they do not see the common thread connecting all of them: the ageing of a society that is ill-prepared for it.
September 1, 2017

The Air Berlin-Lufthansa Deal Breaches EU Competition Laws and Hurts Germans Consumers

On 15 August, Air Berlin was forced to file for bankruptcy after the withdrawal of funding from Abu-Dhabi based Etihad Airways, which holds 29 percent stake in the German carrier.
May 28, 2017

Nanny State Index Summary

The EPICENTER Nanny State Index is the only comprehensive league table of lifestyle regulations. The latest data suggest that the EU is becoming a worse place to eat, drink, vape and smoke because of overregulation.
December 14, 2016

Personal Pensions in the European Union

The development of personal pensions at the national and cross-border levels is hindered by high compulsory payments to public pension funds, restrictions on the participation of the self-employed and the unemployed, rules governing access to retirement savings, taxation of retirement income and other national legal requirements.
June 16, 2016

The Invisible Effects of Commission Fee Caps

As of 9 June 2016, the new European rules on inter-bank commission fees for card-based payment transactions were fully enforced. The 751/2015 regulation has brought the necessary modifications since MasterCard changed its commission fees.