taxation

November 11, 2020

Getting Quickly Out of Crises – What Do We Know?

Coronavirus has resulted in a major economic crisis, and caused immense damage to both the economy and people’s lives. This damage is both a result of voluntary social distancing and the draconian measures most Western governments have put in place in an effort to limit the spread of the virus.
October 22, 2020

Lessons from Estonia

Like other issues, taxes are one of those policy areas where the differences between EU member states are greater than the commonalities. The International Tax Competitiveness Index (ITCI) from the Tax Foundation is a measure of the competitiveness of OECD countries’ tax systems.
October 16, 2020

Reforming Tax Policy in Europe After COVID

The post-COVID world poses significant challenges for taxation policy. Our recent panel discussion with FNF was based on the recent publication of the International Tax Competitive Index which explored changes in corporate, individual income, consumption, and property taxes as well as the treatment of overseas profits.
October 12, 2020

Decentralise Financing To Improve The Rule Of Law

The new Commission report on the rule of law in the EU has found that ‘there are serious challenges, cases where the resilience of rule of law safeguards is being tested and where shortcomings become more evident’.
September 28, 2020

Global Supply Chains In A Post-Covid World

COVID-19 has caused huge disruptions to global trade and supply chains, both directly and indirectly (as a result of policy responses: lockdowns, social distancing measures etc). While some supply chains have recovered or adapted, others are yet to find ways of overcoming the pandemic.
September 25, 2020

Rejecting Mercosur Would Be a Lose-Lose

Nearly a month ago, “Fridays for Future” speaker Luisa Neubauer met with German Chancellor Angela Merkel. According to Neubauer, Merkel assured her that she would “definitely not sign” the free trade agreement between the EU and the Mercosur states – Argentina, Brazil, Paraguay and Uruguay.
September 18, 2020

Trade Wars & Digital Taxation

A digital services taxation framework within the EU has been discussed widely over the course of the last two years, with the State of the European Union address revealing a renewed commitment to coming up with a more specific proposal in early 2021.
September 17, 2020

Institutional Proximity and Economic Freedom

The European Union has long positioned itself in a unique role in the international policy sphere. The concept of the EU as a ‘normative actor’ has gained significant currency, as it aims to build a privileged relationship with selected neighbouring countries with programmes such as the European Neighbourhood Policy (ENP).
September 16, 2020

Netherland’s Crackdown On E-cigarettes

The Netherlands is on the brink of introducing plain packaging for e-cigarettes. The only other country to have gone down that path is Israel. Not many countries have introduced plain packaging for tobacco products, let alone vaping products, because it doesn’t work. The Dutch government also plans to ban (non-tobacco) e-cigarette flavours.