scholarly journals The voting of EU members for common consolidated corporate tax base and the tax benefits

2020 ◽  
Vol 7 (54) ◽  
pp. 56-71
Author(s):  
Wojciech Dąbroś ◽  
Janusz Kudła

AbstractThis paper examines the relationship between the voting behaviour of European Parliament members on the Common Consolidated Corporate Tax Base (CCCTB) proposal and economic characteristics of their respective countries. We are concerned about the political and economy factors behind policy and decision making of CCCTB in European Parliament. The analysis is conducted with Logit model identifying factors affecting the voting consultation decision of the Parliament of the European Union in 2018. Particularly, we investigate the impact of four components taken from tax benefit index proposed by W. Orłowski. We have found that economic factors alone are responsible the voting behaviour of the European Union deputies, not their personal characteristics.

2002 ◽  
Vol 35 (7) ◽  
pp. 784-813 ◽  
Author(s):  
AMIE KREPPEL

This article examines the influence of the European Parliament (EP) within the legislative process of the European Union. Although debate over the impact of the cooperation and co-decision I procedures continues, this article argues that, in part, the current theoretical debate is a false one that has caused many of the other important variables that affect EP legislative influence to be ignored. This article briefly revisits the current debate, then proceeds to an analysis of the success of more than 1,000 EP amendments under the cooperation and co-decision procedures. This evidence suggests that numerous other variables, such as internal EP unity and type of amendment made, have a significant impact on EP success, even controlling for procedure. In addition, this comparison points out some empirical differences between the two procedures that have been largely ignored in the theoretical debate but that nonetheless have a significant impact of EP success and merit further study.


2021 ◽  
pp. 019251212110364
Author(s):  
Adam Kirpsza

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.


2019 ◽  
Vol 17 (4) ◽  
pp. 123-139
Author(s):  
Paulina Szeląg

On January 19, 2012, the European Commission (Commission) decided to launch a visa liberalisation dialogue with Kosovo, and on June 14, 2012, it handed over to Kosovo’s government a ‘Roadmap Towards a Visa-free Regime’. This document included 95 requirements that Kosovo had to fulfil. By 2016, the Commission had adopted four reports on progress made by Kosovo in the visa dialogue. In a report issued on May 4, 2016, the EC proposed to the Council of the EU (Council) and the European Parliament (EP) to lift visa requirements on the citizens of Kosovo. The Commission stressed that by the day of the adoption of the proposal by the EP and the Council, Kosovo must have ratified the border/boundary agreement with Montenegro and strengthened its track record in the fight against organised crime and corruption. On July 18, 2018, the Commission confirmed in a report on the progress made by Kosovo in the visa dialogue, that the country had fulfilled the last two requirements included in the roadmap. The aim of this article is to analyse the visa-liberalisation dialogue between the European Union (EU) and Kosovo and whether liberalisation through a visa-free regime with Kosovo had an influence on reducing organised crime and corruption in Kosovo. The article is based on an analysis of primary and secondary sources, as well as statistical data.


2021 ◽  
Vol 71 (2) ◽  
pp. 327-346
Author(s):  
Ayşegül Karataş ◽  
Halil Şimdi ◽  
Büşra Garip

AbstractMany researchers have analysed the factors that cause discrepancies in the mirror trade statistics. However, the conflicting findings of the relatively limited number of studies on the relation between non-tariff measures and misinvoicing make further research in this area necessary. Therefore, our paper aimed to analyse the impact of non-tariff measures on misinvoicing in the context of Turkey's exports to the European Union (EU) between 2008 and 2015. This study tested the possible relationship between them using other measurable variables related to Turkey's exports to the EU of the products to which the non-tariff measures were applied. This has been done by employing the dynamic generalized method of moments (GMM) as well as the quantile regression (QR) models. It was observed that tariffs, along with non-tariff measures, have negative relationship with the misinvoiced amount. Additionally, it is also observed that the transfer price manipulation appears to be a means of corporate tax evasion. This finding aligns with the decrease in reported imports and the decrease in the perceived levels of corruption.


2007 ◽  
Vol 37 (2) ◽  
pp. 281-312 ◽  
Author(s):  
THOMAS KÖNIG ◽  
BJORN LINDBERG ◽  
SANDRA LECHNER ◽  
WINFRIED POHLMEIER

This article is a study of bicameral conflict resolution between the Council and the European Parliament in the European Union, which has established a bicameral conciliation process under the co-decision procedure. Scholars commonly agree that the European Parliament has gained power under the co-decision procedure, but the impact of the conciliation process on the power distribution between the Council and the European Parliament remains unclear. The scholarly debate suggests that the power of the institutional actors depends on their proximity to the status quo, the (im-)patience and the specific preference distribution of the institutional actors, although most analyses assume that the Commission plays an insignificant role. Using an ordered probit model, this study examines the power distribution between the two institutional actors, the factors for their bargaining success and the role of the Commission in the period between 1999 and 2002. The findings show that the European Parliament wins most conflicts, but that the Council is more successful in multi-dimensional disputes. The results confirm some theoretical claims made in the literature, such as the importance of the status quo location and of preference cohesiveness. However, they also reject a major assumption in the literature on the irrelevance of the Commission in the conciliation process, which we show to have an influential informational position for parliamentary success.


2021 ◽  
pp. 1-22
Author(s):  
Katharina L. Meissner ◽  
Guri Rosén

Abstract As in nearly all European Union (EU) policy areas, scholars have turned to analysing the role of national parliaments, in addition to that of the European Parliament (EP), in trade politics. Yet, there is limited understanding of how the parliamentarians at the two levels interact. This article fills the gap by conceptualizing these interactions as a continuum ranging between cooperation, coexistence and competition. We use this continuum to explore multilevel party interactions in EU trade talks and show how cooperation compels politicization – national parliamentarians mainly interact with their European colleagues in salient matters. However, we argue that the impact of politicization on multilevel relations between parliamentarians in the EP and national parliaments is conditioned by party-level factors. Hence, we account for how and why politicization triggers multilevel party cooperation across parliaments in the EU through ideological orientation, government position and policy preferences and show how this takes place in the case of trade.


Author(s):  
Danuše Nerudová

The possible ways of corporate tax base harmonization in the European Union are presented in the paper. Present situation when there are 27 different taxation systems used in the EU increases compliance costs of taxation to the companies and therefore decreases their competitiveness. It was proved, that there is negative correlation between the size of the company and the size of the compliance costs of taxation. Based on that, the European Commission has decided for twin-track strategy – to introduce home state taxation in the short term and common consolidated corporate tax base in the long term. In respect to the fact, that the pilot project in the frame of home state taxation system has not started yet, the attention has been turned to the common consolidated corporate tax base. The paper discusses the possible attitudes and methods of consolidated tax base allocation. Based on mentioned arguments the formulary apportionment with factors which generate the taxable income of the group (assets, payroll, turnover, etc.) seems to be the best solution. Factors and their weight should become the subject of further discussion in the European Union. The aim of the paper is to present the possible harmonization models and further to discuss the methods which could be used for allocation of the consolidated tax base under CCCTB.


2021 ◽  
pp. 5-29
Author(s):  
Borys Parakhonsky ◽  
Galina Yavorska

The European Union is in a political and security crisis. The crisis tends to become existential, which undermines the future of the EU as an integration project. The conflict of values between liberal democracy and authoritarianism is becoming an important factor in international security. Negative current trends in the international security environment increase risks for the EU. In its foreign policy the EU does not demonstrate the ability to speak with one voice. It does not support EU’s ambition to be a global international actor. Within the EU, centrifugal tendencies and Euroscepticism appear to be gaining ground. Among the destructive external and internal factors affecting European security, the hybrid threat posed by Moscow’s ambitious plans and aggressive actions is at the forefront. These actions are aimed at undermining democracies, international solidarity and security. Russia is systematically acting to destabilize the EU, using a set of means of destructive influence, trying to undermine European unity both externally and internally. Russia’s aggression against Ukraine, operations in Syria and Libya, interference in domestic processes in the EU, etc., are exacerbating destructive trends in the European security environment. In this con- text, the EU faces the need to increase its resilience, as a tool to deter destructive actions of the Russian Federation and a means to mitigate their effect. The purpose of the article is to analyze the causes and consequences of Russia’s  hybrid influence against the EU, plus to identify the means of Russia’s destructive impact, such as the spread of misinformation, active special operations, energy pressure, etc. The article examines the imperatives of Russian foreign policy, the impact of the value crisis on the European project and its future, as well as obstacles to strategic dialogue between the EU and Russia. Europe returns to searching for its collective European identity, discussing revitalization of the global European narrative. Maintaining a system of liberal democratic values is a key precondition for the future of the EU in order to avoid the risk of disintegration of the European Union. Sovereignty and territorial integrity of Ukraine, its national security could be guaranteed only by full-fledged integration into the European political, economic and security space. Europe’s hesitations regarding the European perspective for Ukraine, which arise under pressure from the Kremlin and internal contradictions in the EU, negatively affect the security environment  in Europe.


2017 ◽  
pp. 39-48
Author(s):  
Dr. Kanwal D. P. Singh

On 23rd June 2016, the people of United Kingdom voted to exit from the European Union. This exit impacts the economies of the UK and EU both in many ways. Numerous changes in taxation structure, tariffs, business methodology will be seen. These tax implications and the impact of the exit decision on economy and business are unclear. This article analyses the legal implications and the process of exit to be followed after the referendum and the various strategies to proceed and their legal standing are discussed. The main issues that the economies of UK and EU shall face are discussed in the article. It also discusses the potential economic changes that might occur along with the impact of Brexit on corporate tax structure, social security, trade and other areas respectively.


Sign in / Sign up

Export Citation Format

Share Document