25

výsledok(-ky)

Slovo (slová)
Typ publikácie
Oblasť politiky
Autor
Kľúčové slovo
Dátum

EU listing of tax havens

21-10-2019

Broadly speaking, 'tax havens' provide taxpayers, both legal and natural persons, with opportunities for tax evasion or avoidance, while their secrecy and opacity also serves to disguise the origins of the proceeds of illegal and criminal activities. One might ask why establishing a list of tax havens or high-risk countries is useful. Drawing up such lists began with action to end harmful tax practices arising from the discrepancy between the global reach of financial flows and the geographically ...

Broadly speaking, 'tax havens' provide taxpayers, both legal and natural persons, with opportunities for tax evasion or avoidance, while their secrecy and opacity also serves to disguise the origins of the proceeds of illegal and criminal activities. One might ask why establishing a list of tax havens or high-risk countries is useful. Drawing up such lists began with action to end harmful tax practices arising from the discrepancy between the global reach of financial flows and the geographically limited scope of jurisdictions that match or exist inside national borders. However we refer to tax havens, they all have one thing in common: they allow individuals or organisations to escape from taxation. Distinctive characteristics of tax havens include low or zero taxation, fictitious residences (with no bearing on reality) and tax secrecy. The latter two are key methods for hiding ultimate beneficial owners. In the EU, the process of adopting a common list of non-cooperative tax jurisdictions was initiated as part of efforts to further good tax governance, and its external dimension. On 5 December 2017, the Council adopted a first common list resulting from the assessment of third countries against distinctive criteria. Pursuing the assessment process, the Council has updated the list on the basis of commitments received, while also reviewing countries that had not yet been assessed. This briefing updates an earlier one, from May 2018 – itself an updated and extended version of a briefing from December 2017: ‘Understanding the rationale for compiling “tax haven” lists', PE 614.633 – to take account of the changes in the lists since that date.

European Stability Mechanism – Main Features, Instruments and Accountability

11-10-2019

This document presents the main features of the European Stability Mechanism (ESM), including governance, capital structure and funding sources, main lending instruments, as well as its oversight and accountability framework. It also reviews recent proposals and contributions on the possible evolution of the ESM. This note is regularly updated.

This document presents the main features of the European Stability Mechanism (ESM), including governance, capital structure and funding sources, main lending instruments, as well as its oversight and accountability framework. It also reviews recent proposals and contributions on the possible evolution of the ESM. This note is regularly updated.

The future of the European Defence Agency (EDA)

18-07-2018

The aim of the workshop, held on 22 November 2017, was to discuss the future of the European Defence Agency (EDA) against the backdrop of framing a common Union defence policy. The first speaker, Dr Christian Mölling, provided an analysis of the issue of defence cooperation among EU member states and the difficulties it faces. In this context, he described the role and power of the EDA as well as possible options for its future. The second speaker, Professor David Versailles, focused on capabilities ...

The aim of the workshop, held on 22 November 2017, was to discuss the future of the European Defence Agency (EDA) against the backdrop of framing a common Union defence policy. The first speaker, Dr Christian Mölling, provided an analysis of the issue of defence cooperation among EU member states and the difficulties it faces. In this context, he described the role and power of the EDA as well as possible options for its future. The second speaker, Professor David Versailles, focused on capabilities and competencies as well as on the interaction between civilian and military capabilities. The presentations were followed by a debate involving members of the Security and Defence Committee of the European Parliament.

Externý autor

Dr Christian MÖLLING; Dr Valérie MERINDOL and Dr David W. VERSAILLES

Permanent structured cooperation (PESCO): From notification to establishment

08-12-2017

On 13 November 2017, 23 EU Member States signed a joint notification addressed to the Council and the High Representative of the Union for Foreign Affairs and Security Policy and Vice-President of the European Commission (HR/VP) on their intention to participate in PESCO. The Council is now expected to formally establish PESCO, possibly before the end of the year.

On 13 November 2017, 23 EU Member States signed a joint notification addressed to the Council and the High Representative of the Union for Foreign Affairs and Security Policy and Vice-President of the European Commission (HR/VP) on their intention to participate in PESCO. The Council is now expected to formally establish PESCO, possibly before the end of the year.

Perspectives on transatlantic cooperation: Transatlantic cyber-insecurity and cybercrime - Economic impact and future prospects

07-12-2017

Over the past two decades, an ‘open’ internet and the spread of digital technologies have brought great economic benefits on both sides of the Atlantic. At the same time, the spread of insecure digital technologies has also enabled costly new forms of crime, and created systemic risks to transatlantic and national critical infrastructure, threatening economic growth and development. The transnational nature of these phenomena make it very difficult for effective policy solutions to be implemented ...

Over the past two decades, an ‘open’ internet and the spread of digital technologies have brought great economic benefits on both sides of the Atlantic. At the same time, the spread of insecure digital technologies has also enabled costly new forms of crime, and created systemic risks to transatlantic and national critical infrastructure, threatening economic growth and development. The transnational nature of these phenomena make it very difficult for effective policy solutions to be implemented unilaterally by any one jurisdiction. Cooperation between stakeholders in both the EU and US is required in the development and implementation of policies to increase the security of digital technologies and increase societal resilience to the cybersecurity risks associated with critical infrastructure. Although there is a great deal of congruence between the stated policy goals in both the EU and US, obstacles to effective cooperation impede effective transatlantic policy development and implementation in some areas. This study examines the scale of economic and societal benefits, costs, and losses associated with digital technologies. It provides an overview of the key cybercrime, cybersecurity and cyber-resilience issues that policy-makers on either side of the Atlantic could work together on, and explains where effective cooperation is sometimes impeded.

Externý autor

Benjamin C. Dean, Iconoclast Tech Foreword by Patryk Pawlak, formerly of EPRS, now of EU Institute for Security Studies Administrator responsible: Elena Lazarou, Members' Research Service, EPRS

Permanent Structured Cooperation: national perspectives and state of play

17-07-2017

One year after the British vote on Brexit, the Member States of the European Union seem to be on the verge of waking the ‘Sleeping Beauty’ of European defence: permanent structured cooperation (PESCO). Do they have the same understanding of its intended goals and of the ways forward or means of achieving them, or are they simply motivated by the desire not to end up on the edges of the sort of Eurogroup for defence that is being set up? What are the specific areas of agreement and disagreement between ...

One year after the British vote on Brexit, the Member States of the European Union seem to be on the verge of waking the ‘Sleeping Beauty’ of European defence: permanent structured cooperation (PESCO). Do they have the same understanding of its intended goals and of the ways forward or means of achieving them, or are they simply motivated by the desire not to end up on the edges of the sort of Eurogroup for defence that is being set up? What are the specific areas of agreement and disagreement between the groups taking shape in the European Council? Have any debates intentionally or unintentionally glossed over been glossed over and, if so, which ones? Lastly, what are the desirable scenarios for the months and years to come? Is there still time to change things or has the die been cast? The purpose of this study is to answer those questions.

Externý autor

Me. Frederic MAURO, M. Federico SANTOPINTO

Intergovernmental agreements in the field of energy

19-05-2017

The Commission has proposed a decision which would require Member States to submit draft intergovernmental agreements with non-EU countries in the field of energy to it before they are signed. The Commission would then check whether they are compliant with EU law, and Member States would have to take full account of the Commission's opinion. At present, Member States are required to submit such agreements to the Commission after signature. The Commission considers the present system as ineffective ...

The Commission has proposed a decision which would require Member States to submit draft intergovernmental agreements with non-EU countries in the field of energy to it before they are signed. The Commission would then check whether they are compliant with EU law, and Member States would have to take full account of the Commission's opinion. At present, Member States are required to submit such agreements to the Commission after signature. The Commission considers the present system as ineffective. A trilogue agreement reached in December 2016 restricts the scope of the ex-ante assessment to gas and oil contracts, while agreements related to electricity would be subject to an ex-post assessment. If a Member State departs from the opinion in the Commission's ex-ante assessment, it would have to justify its decision in writing. The agreed text needs now to be approved by Parliament and Council.

Intergovernmental agreements in the energy field

24-02-2017

In order to ensure that intergovernmental agreements (IGA) with third countries in the field of energy are fully compliant with EU legislation, the Commission proposed, as part of its February 2016 energy security package, new rules that would require ex-ante assessments of such agreements. A trilogue agreement on the proposed decision was reached in December 2016 and is due to be put to the vote in the March I 2017 plenary session.

In order to ensure that intergovernmental agreements (IGA) with third countries in the field of energy are fully compliant with EU legislation, the Commission proposed, as part of its February 2016 energy security package, new rules that would require ex-ante assessments of such agreements. A trilogue agreement on the proposed decision was reached in December 2016 and is due to be put to the vote in the March I 2017 plenary session.

Workshop on How to support the internationalisation of SMEs and microenterprises

14-10-2016

This paper summarises the discussions taking place during a workshop organised by the Policy Department A: Economic and Scientific Policy for the ITRE Committee on how to support the internationalisation of SMEs and microenterprises. The focus lay on the challenges and barriers, and the drivers to SME internationalisation. Moreover, the success of, and SME participation in EU measures supporting access to new markets were debated.

This paper summarises the discussions taking place during a workshop organised by the Policy Department A: Economic and Scientific Policy for the ITRE Committee on how to support the internationalisation of SMEs and microenterprises. The focus lay on the challenges and barriers, and the drivers to SME internationalisation. Moreover, the success of, and SME participation in EU measures supporting access to new markets were debated.

Externý autor

Mike Coyne, Centre for Strategy & Evaluation Services (CSES) Stephan Kreutzer, Centre for Strategy & Evaluation Services (CSES)

Intergovernmental agreements in the field of energy

17-06-2016

The Commission has proposed a decision which would require Member States to submit draft intergovernmental agreements with non-EU countries in the field of energy to it before they are signed. The Commission would then check whether they are compliant with EU law, and Member States would have to take full account of the Commission's opinion. At present, Member States are required to submit such agreements to the Commission after signature. The Commission considers the present system as ineffective ...

The Commission has proposed a decision which would require Member States to submit draft intergovernmental agreements with non-EU countries in the field of energy to it before they are signed. The Commission would then check whether they are compliant with EU law, and Member States would have to take full account of the Commission's opinion. At present, Member States are required to submit such agreements to the Commission after signature. The Commission considers the present system as ineffective. The ITRE Committee draft report of 30 May 2016 proposed strengthening the decision to require ex-ante verification also for non-binding instruments. On 6 June, energy ministers in the Council agreed a general approach that would restrict ex-ante verification to agreements related to gas supply only. Three national parliaments have raised subsidiarity concerns, and four submitted comments. A more recent edition of this document is available. Find it by searching by the document title at this address: http://www.europarl.europa.eu/thinktank/en/home.html

Nadchádzajúce podujatia

10-12-2019
EU institutional dynamics: Ten years after the Lisbon Treaty
Ďalšie podujatia -
EPRS
11-12-2019
Take-aways from 2019 and outlook for 2020: What Think Tanks are Thinking
Ďalšie podujatia -
EPRS

Partneri

Buďte v obraze

email update imageSystém odberu aktuálnych informácií prostredníctvom e-mailu

Systém odberu aktualizácií prostredníctvom e-mailu, ktorý priamo posiela najnovšie informácie na vašu elektronickú adresu, vám umožňuje sledovať všetky osoby a udalosti spojené s Parlamentom. Súčasťou tohto systému sú najnovšie informácie o poslancoch, informačné služby alebo stránka Think Tank.

Systém je dostupný všade na stránkach Parlamentu. Na objednanie a prijímanie oznámení zo stránky Think Tank stačí, ak poskytnete vašu e-mailovú adresu, vyberiete tému, ktorá vás zaujíma, uvediete periodicitu (denne, týždenne alebo mesačne) a potvrdíte vašu registráciu kliknutím na internetový odkaz odoslaný e-mailom.

RSS imageKanály RSS

Nezmeškajte žiadnu informáciu alebo aktualizáciu stránky Európskeho parlamentu vďaka nášmu kanálu RSS.

Na nastavenie vášho kanálu kliknite na tento odkaz.