scholarly journals Digital business taxation issues and threats abstract

2020 ◽  
pp. 98-121
Author(s):  
Alanas Gulbinas ◽  
Kamilė Jogminaitė
Keyword(s):  
European Union ◽  
Modern Society ◽  
Current Situation ◽  
Business Taxation ◽  
The European Union ◽  
Bilateral Agreements ◽  
Corporate Profit ◽  
Eu Directive ◽  
The Impact ◽  
The Eu

“Article of digital business taxation issues and threats”, analyzes the impact of the digitalization in modern society and the changes of corporate profit tax. This article has been concentrated on the regulation of the European Union but mentions the international adjustments as well. The article has been written in a discussion of national law and bilateral agreements, which apply to the traditional permanent headquarters concept. This article discusses the current situation, where digital businesses are not being taxed with corporate profit tax, and possibilities to change it according to the needs of the digital economy In addition, when digital businesses emerged, the permanent headquarters concept, which taxed based on the permanent location, required further discussion and a new definition. Therefore, the article talks over the proposals of the European Union to equalize corporate profit taxation. The article analyzes the possible consequences and issues of the adaptation of the EU directive. In question of regulating the corporate profit tax, the authors discussed the competence of the EU.

scholarly journals The impact of securities regulation in the European Union on M&A: Does it compensate to go beyond borders?

2022 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Rita Monteiro ◽  
Sónia Silva
Keyword(s):  
European Union ◽  
Investor Protection ◽  
Equal Treatment ◽  
The European Union ◽  
Content Type ◽  
Cross Border ◽  
Eu Directive ◽  
Takeover Bids ◽  
The Impact ◽  
The Eu

Purpose The purpose of this study is to examine the impact of the transposition of the EU directive that regulates M&As on cross-border deals. Acquirers of targets located in the European Union (EU) must comply not only with takeover rules set individually by member states but also with European Council Directives. The most significant of these Directives in the context of mergers and acquisitions (M&As) is the Takeover Bids Directive (TBD). The intent of the Directive is to ensure equal treatment for all companies launching takeover bids or that are subject to a change in control, providing minimum harmonization rules in view of creating a transparent environment for cross-border takeovers. Design/methodology/approach This study uses the event-study and difference-in-differences approaches. Findings Using a sample of 2,129 M&As conducted between 2000 and 2015, this paper finds positive acquisition synergy for acquirers targeting firms from countries with stronger investor protection rules compared to the average of the EU, but no evidence regarding cross-border deals. The results support the prediction that regulation makes countries diverge more depending on their ex ante level of investor protection. Originality/value This study examines the impact of the enactment of the TBD on announcement returns of M&As in the EU.

Russia - European Union: The continuation ofthe sanctions standoff

2017 ◽  
pp. 114-127
Author(s):  
M. Klinova ◽  
E. Sidorova
Keyword(s):  
European Union ◽  
Economic Recession ◽  
Economic Sanctions ◽  
Current Data ◽  
The State ◽  
The European Union ◽  
The Impact ◽  
The Eu ◽  
Year 2013

The article deals with economic sanctions and their impact on the state and prospects of the neighboring partner economies - the European Union (EU) and Russia. It provides comparisons of current data with that of the year 2013 (before sanctions) to demonstrate the impact of sanctions on both sides. Despite the fact that Russia remains the EU’s key partner, it came out of the first three partners of the EU. The current economic recession is caused by different reasons, not only by sanctions. Both the EU and Russia have internal problems, which the sanctions confrontation only exacerbates. The article emphasizes the need for a speedy restoration of cooperation.

scholarly journals Can the implementation of the Europe 2020 Strategy goals be efficient? The challenge for achieving social equality in the European Union

Equilibrium ◽  
2017 ◽  
Vol 12 (3) ◽  
Author(s):  
Michaela Stanickova
Keyword(s):  
European Union ◽  
Income Inequality ◽  
Labour Market ◽  
Social Inequality ◽  
The European Union ◽  
Social Equality ◽  
Europe 2020 ◽  
Europe 2020 Strategy ◽  
The Impact ◽  
The Eu

Research background: Economic crisis hit all the European Union Member States hard, with the impact of crisis varying considerably. The low growth performance in the EU has increased concerns regarding an increasing wage dispersion, income inequality at large, and social exclusion in line with poverty. Inequality should be seen as a cornerstone of both sustainable and inclusive growth under the Europe 2020 Strategy. Social inequality in the EU is a real problem, which hampers sustainable economic growth. Purpose of the article: The purpose of this study is to introduce evaluation of social development convergence and divergence trends between the EU Member States in the context of the Europe 2020 Strategy. The study gives an outline of the issues of the labour market and income disparities and poverty. Policymakers must be clear about what social objectives they are aiming to achieve, therefore special attention is paid to headline national goals of the Europe 2020 Strategy. Methods: The main task of this study is to assess social dimension and inequalities problems in the EU27 by applying Data Envelopment Analysis method, resp. time-series dynamic efficiency analysis in the form of output-oriented Malmquist Productivity Index. This study contains changes of key social equality indicators related to the Europe 2020 Strategy and compares objectives and general outlines of period 2010-2015, as well as the impact on national economics and living conditions. Findings & value added: Results contain elements of typology premises of the EU28 and point to a large diversity in inequality patterns, as the Author observes both increases and decreases in inequality at the EU level. Recent changes in social inequality have been associated with the business cycle, particularly with the accessibility of the labour market and, of course, with income inequality. Additionally, the development challenges are discussed for improvement of the socioeconomic well-being of the EU and to avoid social disparities.

scholarly journals Diversity of education systems in the European Union

2019 ◽  
Vol 55 (3) ◽  
pp. 230-249
Author(s):  
Andrzej Żurawski
Keyword(s):  
Higher Education ◽  
European Union ◽  
General Education ◽  
Educational Systems ◽  
The European Union ◽  
Education Systems ◽  
The United Kingdom ◽  
Eu Policies ◽  
The Impact ◽  
The Eu

Abstract This article explores Bruno Amable’s Diversity of Capitalism approach to analyze educational systems in the European Union (EU28). The main goal is to identify the main clusters of educational systems with regard to their institutional characteristics. Second goal of the analysis is to evaluate the impact of several EU policies and initiatives on the institutional structure of European educational systems. This article identified six clusters in terms of general education and five clusters in terms of higher education systems. The clustering shows, that – with some exceptions (notably the United Kingdom and Ireland) – European education systems have similar structure to other institutional areas, in particular, it confirms the existence of post-communist (in terms of Farkas) or patchwork (in terms of Rapacki et al.) capitalism. The article shows, as well, that subsystem of higher education is much less diverse, what may have a significance for future discussions on the capitalisms in the EU. Results suggests also that there exist significant differences in performance between the clusters, something that may have a crucial importance for an educational policy.

The EU’s Stealthy Hegemony and Ambiguous Neighbors

2021 ◽  
Vol 120 (824) ◽  
pp. 112-117
Author(s):  
Alexander Clarkson
Keyword(s):  
European Union ◽  
Northern Ireland ◽  
European Integration ◽  
The State ◽  
Political Control ◽  
The Political ◽  
The European Union ◽  
The Impact ◽  
The Eu

European integration based on a supranational form of pooled sovereignty has taken on increasingly state-like qualities. With every move toward absorbing additional members, the European Union system has expanded its geographic reach. The state-like power of the EU is apparent in the impact its integration processes have had in societies just outside its borders. Its growing influence is most notable in misfit border territories, from Kaliningrad to Transnistria, and from Cyprus to Northern Ireland, that are tenuously under the political control of neighboring geopolitical powers.

Cooperation Between The Council Of Europe And The European Union And Modern International Law

2021 ◽  
Vol 38 (4) ◽  
Author(s):  
Volodymyr Kopanchuk ◽  
Tetiana Zanfirova ◽  
Tetiana Novalska ◽  
Dmytro Zabzaliuk ◽  
Kateryna Stasiukova
Keyword(s):  
European Union ◽  
International Law ◽  
Legal Aspect ◽  
Eu Enlargement ◽  
Legal Aspects ◽  
International Agreements ◽  
The European Union ◽  
Council Of Europe ◽  
The Impact ◽  
The Eu

Cooperation between the Council of Europe and the European Union is of great interest to Ukraine, which defines the entry into the European legal field as one of the main vectors of its development. The study is devoted to the study of the peculiarities of the impact of cooperation between the Council of Europe and the European Union on the development of modern international law. The authors studied the formation and development of collaboration between the Council of Europe and the EU; emphasized the legal aspects of cooperation between the European Council and the EU in the EU enlargement process; analyzed in detail the types of international agreements through the legal aspect and clarified the impact of cooperation between the Council of Europe and the EU on the development of modern international law and describe the forms of international legal cooperation between the Council of Europe and the EU.

The Scottish Conservatives and Europe: The Reluctant Brexit Party

2020 ◽  
pp. 169-181
Author(s):  
Anthony Salamone
Keyword(s):  
European Union ◽  
Conservative Party ◽  
Political Context ◽  
The European Union ◽  
House Of Commons ◽  
Future Prospects ◽  
Four Dimensions ◽  
The Uk ◽  
The Impact ◽  
The Eu

As Scottish Conservative leader, Ruth Davidson was a prominent campaigner for a ‘Remain’ vote in the European Union referendum of June 2016. Following the 2017 general election, meanwhile, Davidson repositioned herself as someone who could – aided by 13 Scottish Tory MPs in the House of Commons – influence the Brexit negotiations and nudge the UK Conservative Party towards a ‘soft’ rather than ‘hard’ deal with the EU. This chapter considers the impact of Brexit on the Scottish Conservatives during the leadership of Ruth Davidson in four dimensions: Brexit’s distinct Scottish political context, its electoral consequences, the conduct of Brexit within the UK, and the Brexit negotiations themselves. It concludes with reflections on the future prospects for the Scottish party in light of all four dimensions.

6. The European Union and the environment

2017 ◽  
Author(s):  
Stuart Bell ◽  
Donald McGillivray ◽  
Ole W. Pedersen ◽  
Emma Lees ◽  
Elen Stokes
Keyword(s):  
European Union ◽  
Environmental Protection ◽  
Environmental Law ◽  
National Standards ◽  
Eu Law ◽  
The European Union ◽  
Law And Policy ◽  
The Impact ◽  
Different Sources ◽  
The Eu

This chapter provides a brief overview of how the EU shapes UK environmental law and policy. It begins by providing an introductory guide to EU law, outlining the key institutions of the EU, the different sources of EU law, and how EU law is made. The chapter then proceeds to look at the more substantive elements of EU law as they affect environmental protection, starting with the policy and constitutional bases for EU environmental law, and gives a flavour of the scope of EU environmental legislation, before considering the scope for national standards to exceed those set at EU level or to disrupt trade between the Member States. This is followed by a discussion of the challenges faced in making EU environmental law work, and then with some thoughts on the impact of Brexit and how this may shape UK environmental law.

11. Financial crime

2019 ◽  
pp. 420-451
Author(s):  
Jeremy Horder
Keyword(s):  
European Union ◽  
Money Laundering ◽  
Criminal Law ◽  
Financial Crime ◽  
The European Union ◽  
Home Office ◽  
Corporate Activity ◽  
The Uk ◽  
The Impact ◽  
The Eu

This chapter examines three major examples of financial crime: fraud, bribery, and money laundering. The importance of financial crime, and of vigorous prosecution policies in relation to it, should not be underestimated. Fraud accounts for no less than one third of all crimes captured by the Crime Survey for England and Wales. The European Union Parliament has estimated that corruption costs the EU between €179 and €990 billion each year. Finally, the Home Office estimates that the impact of money laundering on the UK economy is likely to exceed £90 billion. An understanding of these crimes, and in particular the way that they reflect corporate activity, is nowadays essential to the study of criminal law.

Pesticide regulation in the European Union and the glyphosate controversy

Weed Science ◽  
2020 ◽  
Vol 68 (3) ◽  
pp. 214-222 ◽  
Author(s):  
Per Kudsk ◽  
Solvejg Kopp Mathiassen
Keyword(s):  
European Union ◽  
Cover Crops ◽  
Conservation Agriculture ◽  
Farm Income ◽  
No Tillage ◽  
The European Union ◽  
Public Attention ◽  
Pesticide Regulation ◽  
The Impact ◽  
The Eu

AbstractThe glyphosate controversy before the renewal of the authorization of glyphosate in the European Union (EU) once again turned the spotlight on pesticide regulation in the EU. In the EU, pesticides are attracting more public attention than in other parts of the world, and many nongovernmental organizations specifically target pesticide regulation, trying to influence politicians and other decision makers. Following an overview of the EU pesticide legislation and the impact hitherto on EU agriculture, this paper outlines the glyphosate controversy and presents the outcome of desk studies conducted in Germany, the United Kingdom, France, and Sweden on the potential effects of a glyphosate ban on agricultural productivity and farm income. All studies concluded that the loss of income depends very much on farm type and cropping practice, but they all reached the conclusion that particularly no-tillage farming/conservation agriculture will be facing severe problems without glyphosate to control weeds and terminate cover crops. No-tillage/conservation agriculture is viewed as an effective strategy to prevent soil erosion and loss of nutrients, which could become larger problems without glyphosate. Other issues highlighted in the studies were the impact on resistance management, as glyphosate is largely seen as a “herbicide-resistance breaker.” Without glyphosate, fundamental changes in farming practices in the EU are required, and it is hard to imagine that they will come without a cost, at least in the short term.

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