Fiscal & Taxation Publications
December 1, 2018
Published by IBL on December 1, 2018
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The Commission’s decision to fine Google for unfair practice was based on a misunderstanding of the Android ecosystem and a mistaken definition of the relevant market. This allowed Google’s activities to be wrongly cast as those of a monopoly abusing its position.
November 19, 2018
Published by EPICENTER on November 19, 2018
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The aim of this publication is to present and analyse the results of representative population surveys into public perceptions of the shadow economy and engagement in illicit activities that were conducted in six countries – Lithuania, Latvia, Estonia, Poland, Sweden and the Czech Republic – between March and April, 2018.
September 6, 2018
Published by EPICENTER on September 6, 2018
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Raising mandatory minimum wage might seem to be a simple policy that serves to increase wages for low-income earners. Politicians use this policy with good intentions to reduce poverty and inequality. Yet, it has serious drawbacks and creates unintended consequences.
July 1, 2018
Published by EPICENTER on July 1, 2018
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Instead of comprehensive re-examination of the Energy Taxation Directive, the European Commission is examining whether ETD should continue the exemptions and lower tariffs for specific products.
June 6, 2018
Published by IEA on June 6, 2018
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The popular account of offshore financial centres as hotbeds of tax evasion is an outdated caricature that bears little resemblance to how OFCs operate. Our new report debunks a number of myths surrounding OFCs – or tax havens – and outlines the important economic function they play in a globalised world.
January 1, 2018
Published by EPICENTER on January 1, 2018
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As a general rule, local governments are exempt from VAT in the EU. Thus, VAT is not payable on the tax-financed consumption of municipalities and other local governments, at least when the services are produced in-house.
