Fittex

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Outermost regions of the EU

Briefing 25-05-2021

The European Union's outermost regions qualify for special treatment owing to structural difficulties – such as remoteness, difficult topography and economic dependence on a few products – that can severely hamper their development. Specific support mechanisms exist under cohesion, agricultural and fisheries policies, with the Commission outlining measures aimed at assisting outermost regions in communications published in 2004, 2008, and 2012. Nevertheless, with the outermost regions continuing ...

This study aims to present the legal, political and institutional framework governing offshore practices in the Overseas Countries and Territories (OCTs) of the European Union, which are under the sovereignty of four Member States: Denmark, France, the Netherlands and the United Kingdom. The institutional arrangements of the OCTs with the relevant EU Member States directly affect the possibility to establish policies and adopt regulations, including on taxation and money laundering. Regardless of ...

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 ...