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trade

September 1, 2016
Published by EPICENTER on September 1, 2016
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Beware the Commission’s Rotten Apple Ruling

The European Commission has ordered Ireland to recover €13bn worth of allegedly unpaid taxes from Apple. Reception of the decision has been mixed, with some hailing the ruling as an indictment of Ireland’s low-tax policy, whilst others have condemned the move as a badly concealed attempt by the EU to obtain tax powers by stealth.
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August 1, 2016
Published by EPICENTER on August 1, 2016
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The EU and Economic Freedom: a Complicated Relationship

The European Union is all things to all people. To proponents on the right, it is a force for international cooperation, trade promotion and economic growth. To those on the left, it serves to enhance labour and environmental standards, to hold corporations to account, and to tackle problems which reach beyond national boundaries.
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July 1, 2016
Published by EPICENTER on July 1, 2016
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Corporation Tax Reform: Theory, Evidence and Avoidance

There are efforts at national, EU and international levels to put forward significant reforms to the corporate tax system. The 20th century model of profits taxation is no longer fit for purpose in a globalised world where highly mobile intangible and financial capital is gaining in importance.
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July 1, 2016
Published by EPICENTER on July 1, 2016
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Radical, but Not Equal: Assessing Corporate Tax Reforms

A tax on turnover would tax profitable and loss-making firms equally, potentially posing an insurmountable hurdle to struggling firms, and eliminating the tax benefit of normally beneficial capital expenditure.
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June 1, 2016
Published by EPICENTER on June 1, 2016
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The EU Goes Digital (Sort of)

While entrepreneurship and innovation are flourishing across much of the EU’s private sector, public policy has lagged behind most recent technological developments. For instance, far too many national governments are failing to create a climate of openness for the sharing economy, despite its widely acknowledged potential to benefit consumers by as much as €1,000 per EU citizen, and to create employment and business opportunities in the process.
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June 1, 2016
Published by EPICENTER on June 1, 2016
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France: the Hottest Economy You’ve Never Heard of

France badly needs economic reform. But we shouldn’t let negative news headlines blind us to the fact that the French economy has tremendous potential and that, provided a small number of important but feasible policy changes, it can do very well.
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