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

Evaluation study supporting the interim evaluation of the ISA² programme. CEPS Project Report. June 2019

In compliance with Article 13 of Decision (EU) 2015/2240 establishing the ISA2 programme, the interim evaluation assessed the relevance, effectiveness, efficiency, EU added value, coherence, utility and sustainability of ISA2. Based on primary data collected from 129 consulted stakeholders, extensive desk research, and expert assessments, the evaluation confirms that ISA2 performs well in all the evaluation criteria. The objectives pursued by ISA2 are still pertinent in relation to the evolving needs and problems in the field of interoperability of digital public services, and the results achieved so far are aligned with the objectives of the programme. As ISA2 progresses and solutions are further developed, the expected results should be attained, given that the implementation of the programme is continuing as planned. There are substantial synergies and limited overlaps among ISA2 actions. Moreover, particularly strong synergies exist with the Connecting Europe Facility. ISA2 contributed to enhancing cross-border interoperability and users generally tend to be satisfied with the solutions provided. Overall, ISA2 plays a crucial role in enhancing the interoperability landscape in the European Union. In light of these findings, the evaluation outlines some measures to improve the performance of ISA2 and future editions of the programme