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The Comprehensive Economic and Trade Agreement (CETA) is a preferential trade and investment agreement, negotiated between the European Union (EU) and Canada but not yet in force, which aims at increasing the bilateral flow of goods, services and investments. CETA includes several elements which are directly related to agriculture, notably tariff cuts, tariff rate quotas and Geographical Indications, while the sections on subsidies, rules of origin and sanitary and phytosanitary rules also have implications ...

The Group of Twenty (G20) was established in 1999 after a series of crises in emerging economies, as a forum of finance ministers and central bank governors. It comprises 'systemically important' developed and emerging economies (including the European Union) and its purpose is to improve coordination of global economic policies. Since 2008, the G20 has also met at the level of leaders, who hold annual summits organised by the rotating presidency. These gatherings are the culmination of a year-long ...

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. It examines some of the pressures that European countries will face over the coming decade as they move towards a more transparent tax environment and continue to push for better tax compliance and the impact on promoting good governance in third countries. The first part of this paper provides a brief overview of ...

The tax policy debate

V stručnosti 20-03-2015

Tax policy has been placed top of the European Union (EU) agenda. Annual tax reports take stock of progress made, and still to be made, to tackle tax avoidance, evasion and fraud. Journalistic investigations of certain controversial tax practices used by multinational corporations (the so-called 'LuxLeaks' affair) have created fresh impetus for the introduction of new rules. The Commission's 18 March 'Tax transparency package' provides a first set of answers.

The recent Group of 20 (G20) summit in Brisbane aimed to coordinate global action to support a transition from containing the financial crisis to supporting economic recovery. The Australian presidency’s agenda privileged discussions on concrete steps to facilitate growth and build resilience by completing financial reforms and taking action on tax issues and corruption. The programme also sought to strengthen the G20 partners' cooperation on trade and energy. While the meeting, held on 15-16 November ...

In recent years, domestic revenue mobilisation in developing countries gained increasing prominence in the policy debate. Several factors explain this, including the potential benefits of taxation for statebuilding; independence from foreign aid; the fiscal effects of trade liberalisation; the financial and debt crisis in the “West”; and the acute financial needs of developing countries. Governments in developing countries face great challenges in mobilising tax revenues, which result in a gap ...