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Ziel dieser Studie ist es, den rechtlichen, politischen und institutionellen Rahmen darzustellen, der für Offshore-Praktiken in den überseeischen Ländern und Gebieten der Europäischen Union (ÜLG) gilt. Diese unterliegen der Souveränität von vier Mitgliedstaaten: Dänemark, Frankreich, Niederlande und dem Vereinigten Königreich. Die institutionellen Vereinbarungen der ÜLG mit den betreffenden Mitgliedstaaten wirken sich unmittelbar auf die Möglichkeiten aus, politische Strategien aufzustellen und Regelungen ...

This legal study researches the influence on tax law and practice in the overseas areas of the Member States by state aid rules, secondary EU tax law and the Overseas Association Decision. The state aid rules and secondary EU tax law apply to the Outermost Regions, Gibraltar and the Åland Islands and not to the Overseas Countries and Territories and the Crown Dependencies, although the Savings Directive applies atypically. An amendment of the Overseas Association Decision might provide a solution ...

This in-depth analysis provides an overview of the Netherlands, its political, economic and administrative system and of its Partnership Agreement for the 2014-2020 period. The analysis has been drawn up in preparation for the visit to the Netherlands by a delegation from the Committee on Regional Development.

This note provides an overview of the Netherlands, of its political, economic and administrative system, and of its National Strategic Reference Framework for the 2007-2013 period. The paper also gives an insight into the Dutch position on the future of cohesion policy. The note has been drawn up in preparation for the visit to the Netherlands by a delegation from the Committee on Regional Development.