Latest blog articles
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The EU Directive on Administrative Cooperation (DAC), enacted in 1977 and – as a standard – most recently re-adopted in 2011, has been amended several times with its scope of application broadened over the years. The DAC and its amendments tend to follow discussions on transparency and exchange of...
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In the aftermath of the surge in COVID-19 related government support to businesses and just days after UK Brexit negotiators announced not to extend the deadline for the ongoing negotiations with the European Union, the European Commission launched its “White Paper on levelling the playing field as...
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In recent weeks, the divisions between North and South, as well as the creation of European corona bonds have dominated most European debates. At the same time, there has been contradictory information regarding the financial aid mobilised by Brussels in response to the COVID-19 pandemic. The...
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Income tax rules are under great pressure internationally, because multinational enterprises, such as Apple, Facebook and McDonald’s, and rich individuals, such as Messi and Ronaldo, avoid or evade taxes. In addition to that, the legitimacy of these rules can be questioned, because the OECD – an...
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Towards electronic data exchange within the EU: removing administrative obstacles
The increasingly developed electronic data exchange within the European Union could remove the administrative hurdles to the exercise of the European freedoms of movement and cross-border mobility, such as the life...