Reflections on the EU objectives in addressing aggressive tax planning and harmful tax practices Final Report. CEPS Report November 2019

This Report analyses the EU’s instruments to tackle aggressive tax planning and harmful tax practices. Based on desk research, interviews with stakeholders and expert assessments, it considers the coherence, relevance, and added value of the EU’s approach. The instruments under analysis are found to be internally coherent and consistent with other EU policies and with the international tax agenda, in particular with the OECD/G20 BEPS framework. The Report also confirms the continued relevance of most of the original needs and problems addressed by the EU’s initiatives in the field of tax avoidance. There is also EU added value in having common EU instruments in the field to bolster coordination and harmonise the implementation of tax measures. One cross-cutting issue identified is the impact of digitalisation on corporate taxation. Against this background, the Report outlines potential improvements to the EU tax strategy such as: making EU tax systems fit for the digital era; leading the international debate on tax avoidance; enabling capacity building in Member States and developing countries; strengthening tax good governance in third countries; ensuring a consistent approach at home and abroad; achieving a level playing field for all companies; and increasing tax certainty and legal certainty

Tax Competition as a Challenge to the Governance of Global Economy

The paper analyses the role of tax competition in global economy. How can tax systems respond to the challenge - by international cooperation or by national rules, by tax harmonisation or by tax competition? In this paper we approach the question as a matter of global governance. Tax competition is seen both as a means and as an object of global governance. Our conclusion is that there is no universal answer to the question: competition or harmonisation? Attempts to govern the processes of global economy on a national level may easily lead to tax competition. On the other hand, at least at the supranational level, i.e. at regional or global level, the goals and mechanisms of governance seem to emphasise harmonisation. Nowadays especially the OECD has become an important actor or forum for cooperation in taxation. It has succeeded in many ways in preventing and reducing harmful tax competition. The soft law mechanisms developed by the OECD have often been converted into the hard law mechanisms on national level. The governance activities have been based on both soft law and hard law mechanisms

The Potential of an Enhanced Cooperation Measure in the EAFRD (2014-2020): the case of Ireland

This report was funded by the Department of Agriculture, Food and the Marine (DAFM) through the National Rural Network (February-May, 2012).The current Proposal for a Regulation of the European Parliament and of the Council on support for Rural Development by the European Agricultural Fund for Rural Development (EAFRD) includes Article (36) Cooperation that is potentially instrumental for realising the objectives of FOOD HARVEST 20204. The purpose of this report is to assess the scope and potential of Article 36 in the context of Irish agriculture and its findings have four key aspects. First, the main areas of confluence between Article 36 and primary policy objectives as set out in Food Harvest 2020 are identified. Second, a range of cooperation categories and types relevant to Article 36, many of which are operational in Ireland, are profiled. Third, drawing from case-studies of these co-operation types5, the operational characteristics of each type are presented, focusing on compatibility with Article 36. Possible supports that would encourage and assist the formation and operation of the cooperation types on a broad scale into the future, and also any possible constraints that would prevent success, are indicated. Fourth, a brief discussion of some key implementation considerations arising from the analysis overall is presented.Department of Agriculture, Food and the Marin

Finding Silver Linings in the Storm: An Evaluation of Recent Canada-US Crossborder Developments

Recently, a storm of activity has swirled around rules governing the tax treatment of Canada–US crossborder investment. The high degree of integration of the Canadian and US economies means that the effects of such tax changes can be significant. In a number of areas, however, undue restrictions on, or distortions of, crossborder investment remain, which could harm Canada’s economic interests.fiscal policy, border papers, Canada-US crossborder investment tax treatment

A novel framework for the use of workflow system in the integration of supply chain tiers

The global competition has imposed challenges to supply chain integration, mainly, during the process of obtain information to make demand management decisions. This paper proposes an integrated framework for data collection, analysis and results dissemination in the supply chain management (SCM), contributing to research and alternatives for \u201cThe Bullwhip Effect\u201d issue. In this sense, it is necessary to discuss the integration of supply chain management, Enterprise Resources Planning (ERP) functionality and others systems, to enlarge this scope to the total supply chain players. The ERP web-based tool and Workflow Systems (WS) can contribute to solve issues related to supply chain management. Starting from a detailed analysis of the research background regarding current SCM definitions and integration problems, Information Technology and Communication (ITC) development and WS in order to map and ensure flow fluency; the paper proposes a model to increase the overall integrations and an application in a case study for supporting the decisions that are aligned with the company\u2019s strategic objectives. This paper is divided in: research background; proposed model of the SC integration; case study, conclusions and future research

Sound mining in the North : a guide to environmental regulation and best practices supporting social sustainability

Julkaistu versi

Special Libraries, September 1961

Volume 52, Issue 7https://scholarworks.sjsu.edu/sla_sl_1961/1006/thumbnail.jp