Corporate Group Taxation: The Slow Lane to New Policies in Canada and the EU

2013 ◽  
Author(s):  
Martha O'Brien
Keyword(s):  
Corporate Group ◽  
Group Taxation ◽  
New Policies ◽  
The Eu

Ever Looser Union?

2020 ◽  
Author(s):  
Frank Schimmelfennig ◽  
Thomas Winzen
Keyword(s):  
Self Determination ◽  
The European Union ◽  
Core State ◽  
Member States ◽  
New Members ◽  
Treaty Negotiations ◽  
Differentiated Integration ◽  
Economic Preferences ◽  
New Policies ◽  
The Eu

Differentiated integration is a durable feature of the European Union and a major alternative for its future development and reform. This book provides a comprehensive conceptual, theoretical and empirical analysis of differentiation in European integration. It explains differentiation in EU treaties and legislation in general and offers specific accounts of differentiation in the recent enlargements of the EU, the Euro crisis, the Brexit negotiations and the integration of non-member states. Differentiated integration is a legal instrument that European governments use regularly to overcome integration deadlock in EU treaty negotiations and legislation. Instrumental differentiation adjusts integration to the heterogeneity of economic preferences and capacities, particularly in the context of enlargement. By contrast, constitutional differentiation accommodates concerns about national self-determination. Whereas instrumental differentiation mainly affects poorer (new) member states, constitutional differentiation offers wealthier and nationally oriented member states opt-outs from the integration of core state powers. The book shows that differentiated integration has facilitated the integration of new policies, new members and even non-members. It has been mainly ‘multi-speed’ and inclusive. Most differentiations end after a few years and do not discriminate against member states permanently. Yet differentiation is less suitable for reforming established policies, managing disintegration, and fostering solidarity, and the path-dependency of core state power integration may lead to permanent divides in the Union.

Immigration Policy from Post-War to Post-Brexit: How New Immigration Policy can Reconcile Public Attitudes and Employer Preferences

2019 ◽  
Vol 248 ◽  
pp. R5-R16
Author(s):  
Heather Rolfe ◽  
Johnny Runge ◽  
Nathan Hudson-Sharp
Keyword(s):  
Immigration Policy ◽  
Public Attitudes ◽  
White Paper ◽  
Policy Agenda ◽  
Home Office ◽  
Post War ◽  
Using Data ◽  
New Policies ◽  
Public Concerns ◽  
The Eu

As Britain prepares to leave the EU immigration policy has come to the top of the policy agenda. The Brexit vote was seen as a vote against free movement and new policies are aimed at introducing more restrictive controls. The report by the Migration Advisory Committee (MAC) in September 2018 recommended little new provision for low-skilled migration post-Brexit (MAC, 2018). This was then adopted by the Home Office in its Immigration White Paper, published in November 2018 (Home Affairs Committee, 2018). The White Paper explicitly references public concerns that migrant labour reduces opportunities for British workers and undermines their pay and conditions. Yet employers have argued that they need to be able to continue to recruit lower, as well as highly skilled labour because the supply of British workers is insufficient. The paper explores the likely impact of proposed restrictions on immigration post-Brexit, using data from NIESR studies of employers and of the general public. It combines an assessment of what is needed to meet the needs of employers, the economy and to address public concerns, finding that there is more consensus than there is often considered to be.

New Approaches to Network and Information Security Regulation: The EU Telecoms Package

2010 ◽  
Vol 11 (2) ◽  
Author(s):  
Lukas Feiler
Keyword(s):  
Risk Mitigation ◽  
Fundamental Problem ◽  
Personal Data ◽  
Security Measures ◽  
Electronic Communications ◽  
Communications Networks ◽  
Security Breaches ◽  
National Regulatory Authority ◽  
New Policies ◽  
The Eu

AbstractThe ePrivacyDirective and the FrameworkDirective as amended by the EU Telecoms Package introduce, for the first time, obligations for providers of public communications networks and for providers of publicly available electronic communications services to notify certain personal data security breaches and certain network security breaches to subscribers, individuals concerned, and/or the competent national (regulatory) authority. This paper analyzes the conditions under which different types of security breaches will have to be notified and to whom this notification will have to be addressed. The paper will conclude with a riskbased assessment of these new security breach notification requirements, examining to what extent they not only allow users to take corrective security measures and regulators to make informed policy choices, but also to what extent the new policies address the fundamental problem of the misalignment of risk and risk mitigation capability.

scholarly journals Initial Long-Term Scenarios for COVID-19’s Impact on Aviation and Implications for Climate Policy

2021 ◽  
pp. 036119812110450
Author(s):  
Lynnette Dray ◽  
Andreas W. Schäfer
Keyword(s):  
Emissions Trading ◽  
Aviation Fuel ◽  
Historical Trends ◽  
Systems Model ◽  
Carbon Offsetting ◽  
Emissions Trading Scheme ◽  
Trading Scheme ◽  
New Policies ◽  
The Eu

The COVID-19 pandemic had a dramatic impact on aviation in 2020, and the industry’s future is uncertain. In this paper, we consider scenarios for recovery and ongoing demand, and discuss the implications of these scenarios for aviation emissions-related policy, including the Carbon Offsetting and Reduction Scheme for International Aviation (CORSIA) and the EU Emissions Trading Scheme (ETS). Using the Aviation Integrated Model (AIM2015), a global aviation systems model, we project how long-term demand, fleet, and emissions projections might change. Depending on recovery scenario, we project cumulative aviation fuel use to 2050 might be up to 9% below that in scenarios not including the pandemic. The majority of this difference arises from reductions in relative global income levels. Around 40% of modeled scenarios project no offset requirement in either the CORSIA pilot or first phases; however, because of its more stringent emissions baseline (based on reductions from year 2004–2006 CO2, rather than constant year-2019 CO2), the EU ETS is likely to be less affected. However, if no new policies are applied and technology developments follow historical trends, year-2050 global net aviation CO2 is still likely to be well above industry goals, including the goal of carbon-neutral growth from 2019, even when the demand effects of the pandemic are accounted for.

Corporate Group Issues

2020 ◽  
Keyword(s):  
Enterprise Group ◽  
Insolvency Proceeding ◽  
Insolvency Law ◽  
Corporate Group ◽  
Economic Phenomenon ◽  
Legal Foundation ◽  
Insolvency Proceedings ◽  
The Eu

Since the last decade of the last century, the need to treat an enterprise group in insolvency proceedings as one unit is looking for an adequate legislative answer. An efficient administration of insolvency proceedings related to companies belonging to the same group would minimise costs and loss of time, should minimise losses for creditors, employers and shareholders of the companies, assembled in the group and would maximise the groups’ value. However, national insolvency laws applicable in the EU as well as international proposals are based on the central principle of insolvency law, generally being the principle of the five one’s: one insolvent debtor, one estate, one insolvency proceeding, one court, and one insolvency office holder. It is rather complex to apply this strict legal foundation to the economic phenomenon of a group of companies. Remarkably, however, as of 26 June 2017 the EIR (2015) applies a novelty in that groups of companies are addressed in some twenty legislative provisions, in an aim to ‘… ensure the efficient administration of insolvency proceedings relating to different companies forming part of a group of companies’.

Counter-Terrorism and the EU Strategy for Border Security: Framing Suspects with Biometric Documents and Databases

2008 ◽  
Vol 10 (1) ◽  
pp. 31-49 ◽  
Author(s):  
Anneliese Baldaccini
Keyword(s):  
Border Security ◽  
Biometric Data ◽  
Member States ◽  
Eu Member States ◽  
Security Issues ◽  
The Us ◽  
Biometric Systems ◽  
New Policies ◽  
And Storage ◽  
The Eu

AbstractThis article examines the way in which the EU amd its Member States have approached border security issues since the terrorist attacks in the US on 11 September 2001. A key aspect of this approach has been to tighten control of borders and the safety of documents by the use of biometric systems. The new policies on border security and document security are resulting in the mass collection and storage of biometric data in relation to third-country nationals seeking entry into the territory of EU Member States, and in relation to EU nationals within the context of travel and identity documents. These developments are significant as the Union is considering the potential offered by biometrics not only for the effective management of borders but also for the prevention and combating of crime.

Gender and Governance

2017 ◽  
Author(s):  
Annica Kronsell
Keyword(s):  
The State ◽  
Multilevel Governance ◽  
Feminist Studies ◽  
Representation Of Women ◽  
Gender Regime ◽  
Role Of The State ◽  
Gender Regimes ◽  
Women's Lives ◽  
New Policies ◽  
The Eu

Gender has been conceptualized in various ways in the mainstream governance literature and critical feminist work. The relationship between the concepts of gender and governance can be viewed as governance of gender and gender governance. The governance of gender is related to the way in which the values that permeate governance reflect traditional gender regimes. On the other hand, gender governance concerns governance in policy areas that, in the first instance, directly deal with women's issues. Gender governance is about the attempts to change gender regimes by inserting new policies, procedures, and values through global and multilevel governance, for example via the UN and the EU. In feminist studies that have focused on the state, the literature that is of particular interest to governance studies looks at the role of the state in gender relations. It studies, for example, the representation of women in electoral bodies and parties, theorizes representation in political bodies, and looks at the organization of welfare politics. In the field of international relations, feminist scholars are particularly interested in exploring the gender aspects of globalization and how the neoliberal order organizes women's lives. Governance has also been explored in relation to the EU and the term multilevel governance has become a standard concept in EU studies. The concept gender regime or gender order has been used by many researchers who study gender governance in the EU context.

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