Tax Files under New Council of EU Presidency: Belgium
In such a determinant semester for Europe, principled tax policy can be an important tool for a more competitive European Union.
5 min read
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European Tax Policy Scorecard: Capital Cost Recovery under BEFIT versus Current Member State Policies
A harmonized EU tax base is a project in the making. Policymakers have a chance to put the Union on a path for increased investment and economic growth by focusing on the details of capital cost recovery.
3 min read
CCCTB vs. BEFIT: How Have the Proposals Changed?
If the EU is going to harmonize its tax base, it should do so in a way that increases the efficiency and competitiveness of tax policy for the EU as a whole, and not just seek out the lowest common denominator.
5 min read
BEFIT: One-Stop-Shop or One-More-Stop?
On 12 September, the European Commission released a proposal called “Business in Europe: Framework for Income Taxation” (BEFIT) and two associated proposals on transfer pricing and a Head of Office tax system.
6 min read
Examining the EU Corporate Own Resources Proposal: Implications and Challenges
The European Commission proposed a new source of revenue as part of its second basket of own resources: a “temporary statistical own resource based on company profits.” This is an attempt to bolster the EU’s budget as it repays its debt.
5 min read