scholarly journals A consensus solution for the taxation of the digital economy

2021 ◽  
Vol 7 (1) ◽  
pp. 120-137
Author(s):  
Marina Barata
Keyword(s):  
Solid Solution ◽  
European Union ◽  
Digital Economy ◽  
Complex Task ◽  
The European Union ◽  
Global Level ◽  
Unanimity Rule ◽  
Doing Business ◽  
Fast Development ◽  
Legislative Procedure

The taxation of the digital economy is not a new subject but its fast development demands a solid solution for this new way of doing business and generating profit and growth. The solution for this problem should be achieved at a global level, which has turned out to be a complex task. Therefore, the work we aim to do here is to identify and expose the path that has been followed by the international community (in general), and by the European Union, in particular, for the taxation of profits of companies with a significant digital presence and to what extent the lack of an unambiguous solution, within the Union, may condition its own objectives. But achieving a consensual solution comes with a bigger problem: is the unanimity rule established for tax policies, where decisions are taken by a special legislative procedure, suited for the European Union’s goal for a strong and dynamic single market, capable of competing with the world’s leading economies?

Characteristics of international business development between ukraine and poland

2019 ◽  
pp. 28-35
Author(s):  
Viktoriia Makhovka ◽  
Olha Nesterenko
Keyword(s):  
European Union ◽  
Small Business ◽  
International Business ◽  
Legal Framework ◽  
Strategic Partnership ◽  
Economic Systems ◽  
The European Union ◽  
Doing Business ◽  
Modern Development ◽  
Trade And Investment

The essence of international business, its active development and expansion, that influence the integration of economic systems and intensification of business relations between countries, are considered. The attention is paid to the international market of the European Union, first of all to Polish-Ukrainian cooperation due to the modern development of international business. The importance of the development of trade and business between Ukraine and Poland is determined, taking into account close relations in the field of economy, politics, culture and historical connections. The legal framework between Ukraine and Poland is substantiated, which ensures the proper development of bilateral cooperation at the level of strategic partnership and emphasizes the presence of an active dialogue between countries. The main agreements between Ukraine and the European Union, which influence the economic cooperation between Ukraine and Poland, are considered, taking into account Polish membership in the EU. The implementation of special projects by the European Union to support the development of Polish-Ukrainian cooperation is determined. The increase of the intensity of economic exchange between Ukraine and Poland, the active development of trade and investment in various spheres of business and the growth of economic indicators are determined. The peculiarities of the development of the small business sector and its influence on the stabilization of socio-economic processes between European countries are substantiated, emphasizing Poland's experience in development of the small business as a driving force on the way to economic integration. The main aspects and characteristics of international business between Poland and Ukraine are determined and the main differences in doing business in these countries are revealed, emphasizing the perspectives of development.

The Google Ireland Case and the Legal Battle over Digital Taxes in the European Union

2021 ◽  
Vol 14 (1) ◽  
pp. 209-220
Author(s):  
Giulio Allevato ◽  
Fernando Pastor-Merchante
Keyword(s):  
European Union ◽  
Digital Economy ◽  
Free Movement ◽  
Preliminary Ruling ◽  
The European Union ◽  
Topical Issue ◽  
Member States ◽  
Court Of Justice ◽  
Legal Battle ◽  
The Way

The preliminary ruling of the Court of Justice of the European Union in the Google Ireland case turned on the compatibility with the rules on free movement of some of the administrative arrangements put in place by Hungary in order to administer its controversial advertisement tax (namely, the obligation to register and the penalties attached to the failure to comply with that obligation). The preliminary ruling offers some interesting insights on the way in which the Court assesses the compatibility with the freedom to provide services of national administrative arrangements aimed at ensuring the effective collection of taxes. This is a topical issue in the context of the recent efforts made by Member States to tax the digital economy more effectively.

scholarly journals TAXATION ARISING FROM DIGITALISATION: ISSUES AT STAKE

2021 ◽  
Author(s):  
Silvia Velarde Aramayo ◽  
Keyword(s):  
United States ◽  
European Union ◽  
Developing Countries ◽  
Tax Avoidance ◽  
The United States ◽  
Digital Economy ◽  
Tax Structure ◽  
The European Union ◽  
International Consensus ◽  
European Union Countries

The OECD is leading global efforts to reach an international consensus around the BEPS Project with the G20 support. Action 1 works on the tax challenges of the digital economy and its proposals have been made with the «inclusive framework» participation that brings together more than 137 countries. The article focuses on the legitimacy, operation, and consequences of all this work for developing countries that, according to estimates of the UNCTAD, lost annually U$100 billion due to tax avoidance schemes by MNEs. The OECD/G20 inclusive framework is designing a new global tax structure and its proposals attempt to introduce new rules on taxing rights allocation and distribution. At the same time, some countries have adopted unilateral measures in order to tax some digital businesses. Finally, the European Union Countries continue to delay the adoption of the CCCTB and DST Directive proposals, and the United States has introduced the GILTI legislation that seeks to tax the global intangible income. Everything seems to indicate that in the next years the international tax architecture will be changed in deep.

scholarly journals Are Business Regulations Improving Economic Growth? Case Study between ASEAN and European Union

2021 ◽  
Vol 9 (1) ◽  
pp. 44-53
Author(s):  
Karuniana Dianta Arfiando Sebayang ◽  
Belinda Febrina
Keyword(s):  
Economic Growth ◽  
European Union ◽  
Gross Domestic Product ◽  
Quantitative Research ◽  
Domestic Product ◽  
The European Union ◽  
Doing Business ◽  
Ease Of Doing Business ◽  
Business Regulations ◽  
The Impact

Economic activities require a transparent regulatory and policy environment that is accessible to all levels of society. This study aims to explain the impact of ease of doing business on economic growth in both ASEAN and the European Union since doing business indicators applied globally. Gross Domestic Product is used as a proxy variable for economic growth as Gross Domestic Product is an indicator to measure economic growth. This study uses a descriptive quantitative research model and uses multiple regressions to determine the effect of ease of doing business on economic growth in ASEAN and the European Union by comparing the result of each ASEAN and European Union. In this study it was found that in ASEAN, there are four indicators of doing business have significant impact to economic growth, while in the European Union five indicators have significant impact to economic growth.  

scholarly journals Legal procuring of international information/cyber security of the digital economy: economic and legal aspects

E-Management ◽  
2019 ◽  
pp. 61-66
Author(s):  
L. O. Gontar’
Keyword(s):  
European Union ◽  
Cyber Security ◽  
Law And Economics ◽  
Integrated Approach ◽  
Legal Regulation ◽  
Legal Aspects ◽  
Digital Economy ◽  
Substantial Part ◽  
The European Union ◽  
The Impact

The article considers a problem of the definition of the digital economy, as well as presents a new theme on the legal procuring of international cyber security. The above mentioned new direction serves as an indicator of possible interdisciplinary research in the field of law and economics in the sphere of digital processes. As a justification the acts of the European Union have been adduced and their characteristic features, which consist in consideration of a substantial part of digital economy (economic party) have been allocated. This integration association has a unique structure and history, but the process of regulating the digital economy in the European Union began not so long ago. The European Union is one of the few integration associations that has started to work on improving the mechanisms of legal regulation of the digital market. This circumstance certainly affects the development of an integrated approach to the understanding of the digital economy, as well as further actualizes the issue of considering the legal procuring of international cyber security of this phenomenon. Legal procuring of security is a new direction in the international legal field, which will allow to consider the legal aspects in demand in the digital economy. The challenges in relation to international cyber security and the impact of the conceptual apparatus on the issues of the legal procuring of the security of the digital economy have been considered. It is important to note that the article suggests possible solutions to the problem posed. At the end of the article three proposals for improving approaches to the security of the digital economy have been elaborated. In terms of their qualitative characteristics, the proposals, undoubtedly, relate to legal and technical aspects, but also solutions regarding the conceptual component of the legal procuring of the security have been presented.

Time is of the essence: Explaining the duration of European Union lawmaking under the co-decision procedure

2021 ◽  
pp. 019251212110364
Author(s):  
Adam Kirpsza
Keyword(s):  
European Union ◽  
Decision Procedure ◽  
European Parliament ◽  
The European Union ◽  
Factors Affecting ◽  
Issue Linkage ◽  
Rational Choice Institutionalism ◽  
Legislative Procedure ◽  
Ordinary Legislative Procedure ◽  
European Parliament Elections

The article explores factors affecting the duration of the co-decision procedure (currently the ordinary legislative procedure), the main procedure for adopting legislation in the European Union. Drawing from rational choice institutionalism, it expects the speed of co-decision to be determined by three attributes: the impatience of legislators, issue linkage and the characteristics of Council and European Parliament negotiators ( relais actors). The hypotheses are tested using survival analysis on a dataset of 599 controversial legislative acts submitted and enacted under co-decision between 1999 and 2009. The results show that co-decision proposals are decided faster when they are urgent, negotiated prior to the European Parliament elections and concluded through single proposal logrolls. By contrast, multi-proposal packages and the ideological distance between relais actors prolong decision-making. Overall, the article contributes to the literature by showing that the impatience of legislators, package deals and the properties of negotiators are relevant drivers of co-decision duration.

Article 262 TFEU

2019 ◽  
Author(s):  
Bernhard Schima
Keyword(s):  
European Union ◽  
Intellectual Property ◽  
Property Rights ◽  
Intellectual Property Rights ◽  
European Parliament ◽  
The Other ◽  
The European Union ◽  
Member States ◽  
Court Of Justice ◽  
Legislative Procedure

Article 229a EC Without prejudice to the other provisions of the Treaties, the Council, acting unanimously in accordance with a special legislative procedure and after consulting the European Parliament, may adopt provisions to confer jurisdiction, to the extent that it shall determine, on the Court of Justice of the European Union in disputes relating to the application of acts adopted on the basis of the Treaties which create European intellectual property rights. These provisions shall enter into force after their approval by the Member States in accordance with their respective constitutional requirements.

3. Law-making: authority and process

2019 ◽  
pp. 27-72
Author(s):  
Martin Partington
Keyword(s):  
European Union ◽  
Detailed Account ◽  
The European Union ◽  
Council Of Europe ◽  
Legal Principle ◽  
Legislative Procedure ◽  
The Uk ◽  
The Impact ◽  
Law Making

This chapter considers how law is made in the UK, who makes it, and the constitutional principles which give them the authority for making it and imposing it on society. There is a detailed account of the legislative procedure of the UK Parliament, and the different types of legislation enacted by Parliament. The role of the senior courts in the development of legal principle is also considered. Finally, the law-making functions of key institutions of the European Union and the Council of Europe are considered. The impact of Brexit is also considered.

The Limitations of the Harmonisation of Criminal Law in the European Union Protected by Articles 82(3) and 83(3) tfeu

2018 ◽  
Vol 26 (4) ◽  
pp. 315-334
Author(s):  
Kaie Rosin ◽  
Markus Kärner
Keyword(s):  
European Union ◽  
Criminal Justice ◽  
Criminal Law ◽  
Justice System ◽  
The European Union ◽  
Judicial Cooperation ◽  
Minimum Standards ◽  
Legislative Procedure ◽  
Definition Of ◽  
Criminal Matters

Articles 82(3) and 83(3) tfeu give Member States the possibility to suspend the legislative procedure of eu criminal law. Article 82(3) allows that kind of emergency brake mechanism for the process of adopting minimum standards for harmonising rules of criminal procedure enhancing judicial cooperation in criminal matters and Article 83(3) for establishing minimum rules concerning the definition of criminal offences and sanctions. A Member State can only use the emergency brake clause when the proposal for the directive would affect the fundamental aspects of its criminal justice system. This prerequisite deserves a closer analysis, therefore the aim of this article is to interpret the meaning of tfeu articles 82(3) and 83(3) to better understand the limitations of the harmonisation of criminal law in the European Union.

Sign in / Sign up

Export Citation Format

Share Document