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With its extended value chains, economic globalisation has brought numerous opportunities while also creating specific challenges, including in the area of human rights protection. The recent history of transnational corporations contains numerous examples of human rights abuses occurring as a result of their operations. Such corporations are known to have taken advantage of loose regulatory frameworks in developing countries, corruption, and a lack of accountability resulting from legal rules shielding ...

Common corporate tax base (CCTB)

Briefing 15-06-2018

The European Commission has decided to re-launch the common consolidated corporate tax base (CCCTB) project in a two-step approach, with the publication on 25 October 2016 of two new interconnected proposals on a common corporate tax base (CCTB) and a common consolidated corporate tax base (CCCTB). The 2016 CCTB provides for the determination of a single set of rules for calculation of the corporate tax base. Companies operating across borders in the EU would no longer have to deal with 28 different ...

With its extended value chains, economic globalisation has provided numerous opportunities, while also creating specific challenges, including in the area of human rights protection. The recent history of transnational corporations contains numerous examples of human rights abuses occurring as a result of their operations. Such corporations are known to have taken advantage of loose regulatory frameworks in developing countries, corruption, or lack of accountability resulting from legal rules shielding ...

With its extended value chains, economic globalisation has provided numerous opportunities, while also creating specific challenges, including in the area of human rights protection. The recent history of transnational corporations contains numerous examples of human rights abuses occurring as a result of their operations. Such corporations are known to have taken advantage of loose regulatory frameworks in developing countries, corruption, or lack of accountability resulting from legal rules shielding ...

On 25 October 2016, the Commission presented two proposals for two Council directives on a Common Corporate Tax Base, COM (2016)0685 (CCTB) and a Common Consolidated Corporate Tax Base, COM (2016)0683 (CCCTB). They both are based of Article 115 TFEU (Council decides after consultation of EP- special legislative procedure). As approximation under this Article shall directly affect the establishment or functioning of the internal market the Council decides by unanimity (exception for fiscal provisions ...

The ERANET scheme

Mad-Daqqa t’Għajn 21-10-2016

The ERANET scheme, developed in 2002, was the first instrument to support joint programming of national research activities. The scheme created networks of programme owners and programme managers from national or regional research funding institutions, to foster mutual knowledge and exchange of good practices. However, the instrument revealed existing national administrative and legal barriers that prevent the implementation of transnational joint programmes, and thus had a limited impact on the ...

In recent years, an extensive debate has evolved on the need for harmonisation of European sales law, with the existing diversity of contract laws in Member States being perceived as a barrier to trade and hence as burdensome for the European internal market. In November 2010 the European Commission commissioned a study supporting its Impact Assessment (IA) preparation on this matter. This report suggests that differences in contract law between Member States (MS) do create a barrier to trade, and ...

The present study analyses cross-border collective bargaining and transnational social dialogue across the EU and aims to survey its impact at the European level. Therefore, the study discusses the current prevailing EU legislative framework as well as the latest developments within this area. By mapping the social partnership across the EU, it is shown that the system of industrial relations differs from Member State to Member State, in particular between the EU-15 and the EU-12 Member States. The ...

Executive summary This report examines the position of posted workers in the EU, paying particular attention to legislation affecting them through EC Treaty provisions, Directives and European Court of Justice (ECJ) case law. It points to conflicting principles within these, notably with respect to the freedom to provide services, equality of treatment and non-discrimination while also addressing the risk of social dumping.