Taxation

A U.S. View on the EU Digital Services Tax

An Appraisal of the Proposed EU Digital Services Tax

Towards Fairer Corporate Taxation

Is Europe getting the policy mix right?

Fixing VAT for E-Commerce

National options and discretions under the Deposit Guarantee Scheme Directive and their treatment in the context of a European Deposit Insurance Scheme

The future of the ATM market in a digitalising society

Study contributing to an Impact Assessment on Council Directive 2008/118/EC concerning the general arrangements for excise duty

Study on Council Directive 1992/83/EEC on the harmonisation of the structures of excise duty on alcohol and alcoholic beverages

Evaluation study on the application of the provisions of the Council Directive 95/60/EC of 27 November 1995 on fiscal marking of gas oil and kerosene

Harmonisation of Corporate Tax Bases

The Corporate Tax Regime of the European Company