Fiscal & Taxation Publications

September 30, 2025

Draghi’s Dilemma: Competitiveness, Great Power Competition, and Europe’s Next Move

A year after the release of the Draghi Report, little progress has been made in implementing the reforms that were mapped as urgent. The current political rhetoric of the Commission calling for Europe to wake up and calling for urgency in implementing reforms, is inconsistent with the pace of action.
May 28, 2024

Minimum Corporate Income Tax: Implementation Challenges and a Way Forward for the European Union

Globalisation-related pressures have led countries across the world to reduce CIT rates, making taxation more business-friendly. Despite the decrease in tax rates, tax revenues are not falling.