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While business tax incentives are used widely, concerns have been raised in recent years regarding their effectiveness, their impact on public finances and whether they could potentially distort the EU single market. With important innovation challenges ahead relating to the green and digital twin transition, tax incentives are increasingly being used to boost investment in the area of research and development.

Action to fight corporate tax avoidance has been deemed necessary in the OECD forum, with further impetus from the G20/OECD 'Base erosion and profit shifting' action plan (known as BEPS), initiated in 2013. The BEPS action plan has 15 actions, covering elements used in corporate tax-avoidance practices and aggressive tax-planning schemes and was endorsed in 2015. The 15 BEPS final reports are generally seen as a step in the fight against corporate tax avoidance. The action against BEPS is designed ...

Fossil Fuel Subsidies

Analiza 16-01-2017

This paper provides an overview of fossil fuel subsidies globally and in the EU, as well as a summary of key components of successful reform efforts and why reform can be difficult to achieve for governments. This analysis was provided by Policy Department A for the Committee on Environment, Public Health and Food Safety (ENVI).

This study analyses the impacts that energy efficiency has on low-income households; to what degree energy efficiency policies should specifically target low-income households; and in which circumstances they should be combined with social policies addressing energy consumption in low-income households. The study aims to support a balanced debate on policy options to fight energy poverty, in particular in the context of the revision of the Energy Efficiency Directive (EED) and the Energy Performance ...

This analysis presents an overview of the current state of cycling mobility in the European Union and of the benefits stemming from cycling as a means of transport. It examines the challenges linked to making cycling a regular transport mode and looks at what is being done across the EU to address the problems identified. After discussing recent EU developments, the analysis concludes that cycling potential could be maximised by coordinated action at all levels of local government administration. ...

This paper forms part of a series of analytical pieces on various key tax issues, prepared by Policy Department A at the request of the Special TAXE Committee. It sets out how tax rulings can be subject to state aid scrutiny if they lead to a beneficial tax treatment of a particular undertaking that is not in line with the normal application of national tax law. However, a deviation from national law in itself is not always an indicator of selective aid. As national law is the only relevant benchmark ...

This paper forms part of a series of analytical pieces on various key tax issues, prepared by Policy Department A at the request of the TAXE Special Committee of the European Parliament. This paper contributes to the current debate on Intellectual Property (IP) Box regimes, IP tax planning and OECD’s base erosion and profit shifting (BEPS) project. The aim is three-fold: First, to provide a systematic overview of the 12 IP Box regimes in place in Europe by the end of 2014, and present effective tax ...

Setting minimum wages are a direct way for governments to influence wage levels. Even though they are one of the most analysed and debated topics in economics, their impact on (un-)employment, growth and poverty remains ambiguous. For some experts, the rise of minimum wages will lead to job losses, as it increases the cost of labour. Others argue that minimum wages not only prevent the creation of a 'working poor' class, but create jobs by increasing employee purchasing power. The empirical evidence ...

Free Zones are geographic areas in which a governmental authority offers incentives, different from the host country's regular policies, to companies operating in the region. Given the nature of these incentives, designated zones are often said to function as "growth poles" for the region, or even beyond.

This study analyses the Kaliningrad region from the EU investors’ point of view, and deals with the following issues in particular: • a need to organise a ‘Guichet unique’ dealing with the EU investors, • a need to establish a European Information Centre, • a need to found the Kaliningrad Business Club, • a need to intensify the twinning of chambers of commerce, • a need for Kaliningrad to offer tax incentives and allocation facilities for foreign investors, and • the analysis of the new law ...