Fiscal & Taxation Briefings

November 22, 2017

No Platform? On the Economics of P2b Exchange

The picture that emerges from the EC surveys of consumers and business regarding platforms is not of a market in which users are routinely abused. Rather, what we observe is a market where users are broadly happy, although they agree that things could always be better. Crucially, they have ways to make their discontent heard.
October 1, 2017

The Consequences of Restricting the Posted Workers Directive

Posted workers are temporarily sent from one member state to another, usually for projects of short duration. There were 1.1. million posted workers in the EU in 2015, equivalent to 0.4 per cent of all full-time employment.
August 1, 2017

The CCCTB is Not the Corporate Tax Reform the EU Needs

According to the Commission, the new CCCTB initiative is the most ambitious corporate tax reform ever proposed in the EU. However, despite the most noble intentions, the proposal presents a number of fundamental problems.