We assess the strengths and weaknesses of the tax system and formulate solutions. We emphasize that it is impossible to fundamentally reform a tax system that is entangled with concessions, privileges, and exemptions without returning to the fundamental principles of the tax system: efficiency, proportionality, neutrality, simplicity, transparency, and stability.
We have contributed to the recognition by the OECD and EU institutions of the need to simplify minimum profit tax rules. We seek to ensure that international tax competition is not replaced by a tax cartel of states.
The European Union’s Directive which aims to establish a global minimum corporate income tax (CIT) of 15 per cent for…
Claude, „The Embarkation of Saint Paula“, 1639, Museo del Prado. The transition to the taxation of…
The European Commission (EC) has prepared a Roadmap for more efficient law-making in the field of taxation: identification of areas…
Recently, income inequality has become a widely discussed topic. Increasingly more people, politicians and scholars believe that inequality is a…
Instead of comprehensive re-examination of the Energy Taxation Directive, the European Commission is examining whether ETD should continue the exemptions…
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