Implementing tax competition in Spain

The elimination of the wealth tax by the Regional Government of Andalusia to attract high-income taxpayers triggered different reactions. Some autonomous communities (ACs) decided …

Taxation Matters

As the International Tax Competitiveness Index states, the structure of a country’s tax code is an important determinant of its economic performance. A well-structured …

Reforming tax policy in Europe after Covid

The post-COVID world poses significant challenges for taxation policy. Our recent panel discussion with FNF was based on the recent publication of the …

The future of European Tax Competition Essay Prize

As the International Tax Competitiveness Index states, the structure of a country’s tax code is an important determinant of its economic performance. A well-structured …

There’s one international system that President Trump should withdraw from

Following Donald Trump’s victory in the US presidential election, the European press has been presenting him as an isolationist. Under President Trump, they claim, …

The Common Consolidated Corporate Tax Base relaunched

 
The European Commission has rebooted its proposal for a Common Consolidated Corporate Tax Base. The CCCTB aims to tax multinationals operating in more …

Governments should undertake their own corporate tax inversions

Diego Zuluaga // 20.11.2015
The U.S. Treasury has announced measures to prevent American companies from merging with foreign firms and shifting their tax domicile …

The CCCTB: we know it’s bad, but is it likely?

Diego Zuluaga // 25.10.2015
Here in EPICENTER, our authors have consistently opposed the Commission’s proposal for a Common Consolidated Corporate Tax Base – better …

Little to look forward to in EU corporation tax

Diego Zuluaga // 22.10.2015
We found out yesterday that, according to the European Commission, the tax rulings entered into by Starbucks and Fiat with …