Category: EU

  • The EU ‘no taxation’ thesis, no more?

    The EU ‘no taxation’ thesis, no more?

    “It’s the end of the world as we know it, and I feel fine“. Pedants will argue these are lyrics from a song by American rock band R.E.M, but I swear I heard the words blowing across the Baltic Sea, all the way from Magdalena Andersson’s offices in the Swedish Riksdag in Stockholm. No doubt […]

  • The new political economy and geography of global tax information exchange

    The new political economy and geography of global tax information exchange

    The OECD has recently released information on the two most important recent global networks of global tax information exchange. They are, respectively, the networks of exchange of country-by-country reporting (CBCR) and exchange of financial account information (through the Common Reporting Standard, CRS). These networks give a unique look into the new political economy and geography of […]

  • Five years of EU tax policy recommendations: Key trends in European taxation

    Five years of EU tax policy recommendations: Key trends in European taxation

    The European Union is a major player in international tax politics. Alongside the OECD, the EU has arguably been the most significant actor in redesigning international as well as national tax rules and norms over the past decade. So it matters what the EU’s institutions and its Member States are doing and saying on tax […]