Publications (Filter: taxation)
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From Digital Tax Symbolism to Meaningful Reform: Europe’s Substantial VAT Gap as a Source of Untapped Fiscal Capacity
Europe does not suffer from a lack of tax instruments – it suffers from too many. Over the past decade, new layers of corporate, digital, and...
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Future-proofing the EU’s Investment Attractiveness: A Bold Reform Agenda for Competition Enforcement, Taxation and Digital Policy
Reducing the deterrent effects from EU and Member State laws in three key cross-sector policy areas – competition policy, business taxes and VAT,...
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OECD BEPS: Reconciling Global Trade, Taxation Principles and the Digital Economy
Following media reports on the low tax rates paid by some of the world’s largest multinationals, international tax reform has moved to the top of...