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. …

The Minimum Corporate Tax Directive and EU Challenges Today

At the end of 2021, the European Commission released a “Proposal for a council directive on ensuring a global minimum level of taxation for …

Qualified Majority Voting: Promoting debate or risking division?

Ahead of the European elections, the European Commission has taken the opportunity to open a debate around EU decision-making. Its specific proposals include a …

Macron’s malaise

Macron is right: Brussels cannot continue with business as usual after the European Parliament elections. In his recent open letter to the citizens of Europe, …

Commission consulting on move to qualified majority voting (QMV) on taxation

On 20th December, the European Commission launched a (relatively brief) consultation on moving from unanimity to qualified majority voting (QMV) in the Council on …

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 Effect of Corporate Tax Base Harmonization in the EU

The European Commission (EC) has renewed its proposals on the Common Consolidated Corporate Tax Base (CCCTB) initiative. The initiative refers to two proposals by …

The Effect of Harmonisation of the Corporate Tax Base in the EU

Lithuanian Free Market Institute, November 2015
The European Commission has re-launched the Common Consolidated Corporate Tax Base (CCCTB) initiative. CCCTB refers to a proposal …