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The Monthly Highlights publication provides an overview, at a glance, of the on-going work of the policy departments, including a selection of the latest and forthcoming publications, and a list of future events.

Economic globalisation and integration led to an increase in the mobility of taxpayers and aggravated tax competition in the area of personal income and wealth taxation. This study sheds light on the two main instruments used to compete for mobile taxpayers – (top) tax rates and preferential tax arrangements. In addition, this study reviews the evidence on tax-induced mobility. This document was provided by the Policy Department for Economic, Scientific and Quality of Life Policies at the request ...

Double taxation happens when two (or more) tax jurisdictions impose comparable taxes on the same cross-border taxable event. This can happen since taxation is a sovereign right for individual countries. The proposal for a directive on double taxation dispute resolution mechanisms in the European Union is instrumental to reducing compliance costs and administrative burdens. It contributes to the broader objective of building a deeper and fairer internal market as well as a fair and efficient corporate ...

Le domaine de la fiscalité directe n’est pas directement réglementé par la législation européenne. Néanmoins, plusieurs directives ainsi que la jurisprudence de la Cour de justice établissent des normes harmonisées pour l’imposition des sociétés des personnes. En outre, certaines communications soulèvent la question de la prévention de l’évasion fiscale et de l’élimination de la double imposition. Les rescrits fiscaux («tax rulings») dont bénéficient les grandes entreprises dans certains États membres ...

L'articulation entre la transparence (ce qui est rendu public et connu) et le secret (ce qui ne l'est pas) n'est pas a priori immédiate et évidente. Il existe désormais un élan pour remédier aux défauts de l'opacité et promouvoir la transparence. Le texte fournit des informations relatives à différentes facettes de l'ouverture croissante en matière de transparence fiscale et les manières dont les différents acteurs sont concernés par celle-ci.

Is competition between tax systems a useful discipline on revenue-hungry governments? Or does it erode the tax base, resulting in higher burdens on labour and higher unemployment? Does Economic and Monetary Union automatically mean tax harmonisation? Part I of this study examines these issues and the steps that have recently been taken in the field. Part II provides a detailed survey of how Direct Taxes - on labour, on savings and corporations - are currently levied within the EU.