scholarly journals Dynamic Scoring of Tax Reforms in the European Union

2017 ◽  
Author(s):  
Salvador Barrios ◽  
Mathias Dolls ◽  
Anamaria Maftei ◽  
Andreas Peichl ◽  
Sara Riscado ◽  
...  
Keyword(s):  
European Union ◽  
The European Union ◽  
Tax Reforms ◽  
Dynamic Scoring

scholarly journals Dynamic Scoring of Tax Reforms in the European Union

2017 ◽  
Author(s):  
Salvador Barrios ◽  
Mathias Dolls ◽  
Anamaria Maftei ◽  
Andreas Peichl ◽  
Sara Riscado ◽  
...  
Keyword(s):  
European Union ◽  
The European Union ◽  
Tax Reforms ◽  
Dynamic Scoring

scholarly journals DYNAMIC SCORING OF TAX REFORMS IN THE EUROPEAN UNION

2018 ◽  
Vol 38 (1) ◽  
pp. 239-262 ◽  
Author(s):  
Salvador Barrios ◽  
Mathias Dolls ◽  
Anamaria Maftei ◽  
Andreas Peichl ◽  
Sara Riscado ◽  
...  
Keyword(s):  
European Union ◽  
The European Union ◽  
Tax Reforms ◽  
Dynamic Scoring

Enlarging the European Union and Co-ordinating Corporate Taxes**

1999 ◽  
Vol 17 (2) ◽  
pp. 191-211
Author(s):  
Gaetana Trupiano
Keyword(s):  
European Union ◽  
Czech Republic ◽  
Eastern Europe ◽  
Tax Incentives ◽  
Corporate Taxes ◽  
Tax Structure ◽  
The European Union ◽  
Tax Reforms ◽  
Foreign Investors ◽  
Eu Membership

Abstract This paper analyzes the new tax structure and tax incentives of the most advanced countries of Eastern Europe which have been considered, initially, as suitable candidates to join the European Union (Hungary, Poland and Czech Republic). Preferential tax treatment for foreign investors has gradually been modified in the prospect of full EU membership. These Eastern countries have also carried out important tax reforms in relation with the policy of co-ordinating corporate taxes in EU.

Environmental Tax Policy Reforms in the European Union

2017 ◽  
pp. 318-329
Author(s):  
Charalambos Louca
Keyword(s):  
European Union ◽  
Tax Policy ◽  
Green Economy ◽  
Environmental Taxes ◽  
Environmental Tax ◽  
The European Union ◽  
Policy Reforms ◽  
Tax Reforms ◽  
Fiscal Reform ◽  
Policy System

This chapter provides an overview of the environmental tax policy system in the European Union. The different kinds of environmental taxes, their quantitative use in the member states as well as the factors that influence the potential for tax reforms are explained. Reference is also made as to how environmental fiscal reforms can contribute to a Green Economy. The principles and the motivational factors for an Environmental Fiscal Reform (EFR) are explained. The experiences and the practices of European and Asian countries are presented and policy lessons learnt are drawn. Finally the chapter concludes by referring to the environmental fiscal reform prospects.

scholarly journals Besteuerung digitaler Unternehmen – die schwierige Suche nach einem europäischen Ansatz

IG ◽  
2020 ◽  
Vol 43 (3) ◽  
pp. 169-185
Author(s):  
Daniel Klein ◽  
Christopher Ludwig ◽  
Christoph Spengel
Keyword(s):  
European Union ◽  
European Commission ◽  
The European Union ◽  
European Level ◽  
Tax Reforms ◽  
Member States ◽  
Digital Services ◽  
Permanent Establishment ◽  
Interim Measure

In March 2018, the European Commission introduced two Directive proposals to target tax challenges in the era of digitalization. The first Directive proposal suggests to introduce a digital services tax of 3 percent on gross revenues from digital services as an interim measure. The second one proposes as a long-term solution to extend the permanent establishment concept to create a virtual permanent establishment if a corporation has a “significant digital presence” in a country. So far, a lack of consensus among the member states of the European Union has made successful legislation on the European level unlikely. Despite the absence of an intra-community agreement, several member states have implemented the Directive proposal of a digital services tax with various adaptions unilaterally. These actions contradict the efforts to develop agreeable tax reforms on a multilateral level. The article at hand critically evaluates the current European reform proposals.

scholarly journals U.S. in the global FDI’ flows: repatriation of foreign earning by U.S. from EU members as the new global trend

2020 ◽  
Vol 28 (1) ◽  
pp. 172-183
Author(s):  
Yulia A. Konovalova
Keyword(s):  
European Union ◽  
Regional Integration ◽  
Global Economy ◽  
Tax Reform ◽  
Trade Deficit ◽  
The European Union ◽  
Tax Reforms ◽  
Economic Relations ◽  
Goods And Services ◽  
Reform Implementation

Scientific investigation covers the questions of U.S.’ involvedness into the international economic relations and into the international trade of goods and services and international movement of FDI as well. The fact that USA is the larger importer and the second exporter of goods in the world (2018), and the largest exporter and importer of commercial services (2018), the biggest host economy of FDI, and the largest investor (till 2017) the investigation of the American investment cooperation is the rather important affair, that can show the tough dependence of U.S.’ economy of foreign countries investments flows and regimes. In accordance with UNCTAD data U.S. is holding the first place as the exporter of FDI during the long period till 2018, that showed the negative number of FDI outflow in 2018 as the result of tax reform’ implementation at the end of 2017. Implementation of open and tough foreign trade policy (the policy of protectionism) through the import tariffs increasing is aimed at trade deficit reduction, protection and support of the American producers, implementation of tax reform at the end of 2017, making come true the soundbites of D. Trump “Make America Great Again” and “America first”. The author analyzed investment cooperation of U.S. and EU, its dynamic, specialization, directions. The author came to conclusion that correlation of United States’ investment indicators with European Union showed an unequal evaluation of each Union’ member and determined the disproportion of understanding and examination of regional integration not as the complex subject of the global economy but as the set of different and independent subjects. Investigation of U.S.’ FDI export and import statistics gave the author opportunity to come the conclusion that there is the specific of U.S.’ investment outflow into the European Union countries reflected through the limited set of investment recipients. At the same time, implementation of the tax reforms at the end of 2017 could lead to the changing of global investment flows from low tax jurisdictions to USA, for example.

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