Skip to content

All Related Articles

2024 Top Personal Income Tax Rates in Europe

Top Personal Income Tax Rates in Europe, 2024

Denmark (55.9 percent), France (55.4 percent), and Austria (55 percent) have the highest top statutory personal income tax rates among European OECD countries.

3 min read
Portugal VAT tax reform options

Mind the Gap, Please! How Portugal Could Reform Its VAT System

Portugal’s value-added tax (VAT) policy is a treasure trove of tax oddities. Thankfully, VAT base broadening is an ideal instrument to give the Portuguese government the fiscal room to implement pro-growth tax reforms

4 min read
2024 VAT rates in Europe, including value-added tax or 2024 EU VAT rates data

VAT Rates in Europe, 2024

A few European countries have made changes to their VAT rates, including the Czech Republic, Estonia, Switzerland, and Turkey.

3 min read
2024 corporate tax rates in Europe and 2024 corporate income tax rates in Europe

Corporate Income Tax Rates in Europe, 2024

Like most regions around the world, European countries have experienced a decline in corporate income tax rates over the past four decades, but the average corporate income tax rate has leveled off in recent years.

2 min read
global tax agreement global tax deal OECD global minimum tax rules corporate minimum tax rules Secretariat Proposal, OECD Public Consultation Document, Unified Approach under pillar one profit shifting definition tax planning and avoidance foreign direct investment FDI global tax deal impact of global tax agreement OECD international tax proposal

The Latest on the Global Tax Agreement

The agreement represents a major change for tax competition, and many countries will be rethinking their tax policies for multinationals.

7 min read
Tax competition and the global minimum tax: the latest on the global tax agreement at the OECD

What’s Next for Tax Competition?

The rules of tax competition are changing with the recent agreement on a global minimum tax and other changes to tax rules around the world, but that does not mean the contest is over.

5 min read

Assessing the EU Tax Observatory’s View on Profit Shifting and the Global Minimum Tax

The EU Tax Observatory has taken an extreme view in assessing the global minimum tax. The rules were not meant to immediately reduce the stock of shifted profits or align profitability levels more closely with employment costs. The rules do change incentives for multinationals, but profits may continue to remain in low-tax jurisdictions for many years.

6 min read
Future of EU tax policy full expensing cost recovery corporate taxation

Is EU VAT Compliance Actually Improving?

While the European Commission focuses on improving VAT compliance, policy is a major contributor to VAT revenue losses. The VAT actionable policy gap is 15.65 percent, more than triple the compliance gap.

5 min read