Minimum Corporate Income Tax: When Fallacies Lead to Failures

The European Union is debating a directive that would place a minimum effective corporate income tax (CIT) of 15 percent on large-scale company groups. …

Where did the Digital Market Act lose competition, property, innovation and user interests?

The European Parliament, the European Commission, and the European Council continue negotiations on the Digital Markets Act (DMA), a proposed regulation aimed at curtailing …

How to identify and avoid gold-plating EU regulations

Preventing gold-plating is once again reinstated by the EU as an important measure to reduce barriers to the single market. Gold-plating is not in …

The economic damage inflicted by production taxes

Production taxes in France have long been a contentious issue closely linked to employment and wage growth. France currently sets one of the highest …

Changing competences

The European Union often concludes international trade agreements, which contain shared competences with the Member States (the so-called mixed competences agreements), thus they require …

Why tax competition benefits Europe

The latest International Tax Competitiveness Index, published by the Tax Foundation, illustrates the wide variation in the quality of tax systems across Europe. Many …