scholarly journals Multilateral Mechanisms for Eliminating the Global Phenomena of Double Non-Taxation / Multilateralni mehanizmi za eliminaciju globalnog fenomena dvostrukog neoporezivanja

2015 ◽  
Vol 5 (5) ◽  
pp. 213
Author(s):  
Dinka Antić
Keyword(s):  
Best Practices ◽  
Tax Evasion ◽  
Legal Framework ◽  
Capital Allocation ◽  
Market Exchange ◽  
Global Business ◽  
Operational Model ◽  
Cross Border ◽  
Tax Fraud ◽  
The Eu

Internationalization of administrative cooperation of tax administrations is an adequate response to the growing internationalization of taxpayers’ business and the emergence of new financial instruments. The emergence of cross-border and international tax frauds in addition to threatening the budgets of states, it also undermines fairness of taxation, since regular taxpayers pay more tax than they should, and threatens the efficiency of capital allocation and equal competition in the market. Exchange of information on taxpayers and transactions within multilateral agreements allows states to assess properly tax obligations in the field of direct taxes but also to combat tax evasion and tax fraud and eliminate double non-taxation at the global level. The adoption of a harmonized legal framework for cooperation between tax administrations is the winning of new forces in the world that are committed to maximum transparency in taxation and finances in global business. Bearing in mind the commitment of B&H for European integrations the operational model of administrative cooperation of tax administrations in B&H should be based on mechanisms, standards and best practices of the EU. Such approach would not only enable the fulfillment of obligations to the IMF but it would also represent an appropriate step towards integrating B&H into the system of administrative cooperation of tax administrations of the EU.

Thematic Priorities For Sustainable Development of Ukraine-Romania Cross-Border Cooperation (The Case Study of Chernivtsi Region)

2020 ◽  
pp. 205-219
Author(s):  
Valentyna Bohatyrets ◽  
Liubov Melnychuk ◽  
Yaroslav Zoriy
Keyword(s):  
Foreign Policy ◽  
Quantitative Research ◽  
Legal Framework ◽  
Cultural Development ◽  
Cross Border ◽  
Strategic Orientations ◽  
The Impact ◽  
Further Development ◽  
Cross Border Cooperation ◽  
The Eu

This paper seeks to investigate sustainable cross-border cooperation (CBC) as a distinctive model of interstate collaboration, embedded in the neighboring borderland regions of two or more countries. The focus of the research revolves around the establishment and further development of geostrategic, economic, cultural and scientific capacity of the Ukrainian-Romanian partnership as a fundamental construct in ensuring and strengthening the stability, security and cooperation in Europe. This research highlights Ukraine’s aspirations to establish, develop and diversify bilateral good-neighborly relations with Romania both regionally and internationally. The main objective is to elucidate Ukraine-Romania cross-border cooperation initiatives, inasmuch Ukraine-Romania CBC has been stirring up considerable interest in terms of its inexhaustible historical, cultural and spiritual ties. Furthermore, the similarity of the neighboring states’ strategic orientations grounds the basis for development and enhancement of Ukraine-Romania cooperation. The authors used desk research and quantitative research to conclude that Ukraine-Romania CBC has the impact not only on the EU and on Ukraine multi-vector foreign policy, but it also has the longer-term global consequences. In the light of the current reality, the idea of introducing and reinforcing the importance of Cross-Border Cooperation (CBC) sounds quite topical and relevant. This research considers a number of explanations for Ukraine-Romania Cross-Border Cooperation as a key element of the EU policy towards its neighbors. Besides, the subject of the research is considered from different perspectives in order to show the diversity and complexity of the Ukraine-Romania relations in view of the fact that sharing common borders we are presumed to find common solutions. As the research has demonstrated, the Ukraine-Romania cross border cooperation is a pivotal factor of boosting geostrategic, economic, political and cultural development for each participant country, largely depending on the neighboring countries’ cohesion and convergence. Significantly, there is an even stronger emphasis on the fact that while sharing the same borders, the countries share common interests and aspirations for economic thriving, cultural exchange, diplomatic ties and security, guaranteed by a legal framework. The findings of this study have a number of important implications for further development and enhancement of Ukraine-Romania cooperation. Accordingly, the research shows how imperative are the benefits of Romania as a strategic partner for outlining top priorities of Ukraine’s foreign policy.

Cross-border Distribution of Collective Investment Products in the EU

2018 ◽  
Author(s):  
Matteo Gargantini ◽  
Carmine Di Noia ◽  
Georgios Dimitropoulos
Keyword(s):  
Home Country ◽  
Legal Framework ◽  
Business Rules ◽  
Investment Funds ◽  
Legal Rules ◽  
Section 8 ◽  
Cross Border ◽  
Product Regulation ◽  
Supervisory Practices ◽  
The Eu

This chapter analyzes the current regulatory framework for cross-border distribution of investment funds and submits some proposals to improve it. The chapter is organized as follows. Section 2 provides a schematic description of the legal taxonomy for collective investment schemes. Section 3 addresses the EU disclosure regimes that apply to the distribution of various types of investment funds. Sections 4 and 5 consider conduct-of-business rules and, respectively, the legal framework for the allocation of supervisory powers on product regulation when fund units are distributed in more than one country. Section 6 provides some data that help assess the performance of the current framework for cross-border distribution. It then analyzes some of the residual legal rules and supervisory practices that still make cross-border distributions of funds more burdensome than purely national distributions, whether these restrictions are set forth in the country where investors are domiciled (Section 7) or in the fund's home country (Section 8).

scholarly journals EU az egészségügyért: az Európai Unió 4. Egészségügyi Cselekvési Programja

2021 ◽  
Vol 11 (22) ◽  
pp. 325-336
Author(s):  
Ágnes Szitáné Kazai
Keyword(s):  
Best Practices ◽  
Health Systems ◽  
Medical Devices ◽  
Significant Contribution ◽  
Health Sector ◽  
Digital Transformation ◽  
Cross Border ◽  
Healthcare Workforce ◽  
Health Programme ◽  
The Eu

The European Commission proposed a new, ambitious health programme 2021-2027 in May 2020. The main aim of this EU4Health programme is to provide a significant contribution to the post-COVID-19 recovery by making the EU population healthier, strengthening the resilience of health systems, and promoting innovation in the health sector. The general objectives of the programme are to protect people in the Union from serious cross-border threats to health; to improve the availability in the Union of medicines, medical devices and other crisis relevant products, contribute to their affordability, and support innovation; to strengthen health systems and the healthcare workforce, including digital transformation and increasingly integrated and coordinated cooperation among the Member States, sustained implementation of best practices and data sharing, to increase the average level of public health.

scholarly journals Criteria for Defining Tax Evasion as Tax Terrorism

2017 ◽  
Vol 30 (1) ◽  
pp. 102-112 ◽  
Author(s):  
Māris Jurušs
Keyword(s):  
European Union ◽  
Tax Evasion ◽  
Tax Planning ◽  
The European Union ◽  
Political Consequences ◽  
Tax Revenues ◽  
Tax Fraud ◽  
Illegal Activities ◽  
National Governments ◽  
The Eu

Abstract There are significant losses in tax revenues across the European Union (EU). National governments lose billions of euros in the revenues from non-paid taxes and other illegal activities. The fight against aggressive tax planning, tax fraud and illegal activities is on the agenda of the EU, OECD and all the national governments. However, due to the size of tax losses it should not be treated just as tax evasion, but rather as tax terrorism! Therefore, the author has set criteria when tax evasion should be named as “tax terrorism” as well as designed the principles for tackling tax terrorism and other ways of non-payment of taxes. The tax evasion could be treated as “tax terrorism” in case of international evasion from taxes by organized groups of persons for criminal purposes as well as when it creates significant losses in government revenues. The term “tax terrorism” would have impact to communication and cause response of society and politics, therefore it would have more social and political consequences.

scholarly journals Changes in the Structure of International Trade And Services in the Context of Tax Fraud and Tax Evasion

2021 ◽  
Vol 126 ◽  
pp. 09001
Author(s):  
Antonín Korauš ◽  
Miroslav Gombár ◽  
Filip Černák
Keyword(s):  
International Trade ◽  
Tax Evasion ◽  
Financial Management ◽  
Tax Avoidance ◽  
Business Environment ◽  
Individual Member ◽  
Member States ◽  
Development Fund ◽  
Tax Fraud ◽  
The Eu

The EU and the Member States have been forced in recent years to take a stronger position against the growing trend of tax fraud, tax evasion, and tax avoidance. The EU legislative and non-legislative acts in this area have resulted from political attitudes, economic intentions, proposals, and compromises reached between the individual Member States, on the one hand, and the EU, on the other, in their effort to combat fraudulent behaviour in the taxation area. The fight against fraudulent behaviour in the taxation area, be it tax fraud, tax evasion or tax avoidance, has become a real global challenge not only for the EU and its Member States but also for the entire world. These are different forms and methods for misusing tax systems both within the EU and abroad. This paper is part of the project: “Electronic methods for detecting unusual business transactions in the business environment” (ITMS code: 313022W057), co-financed by the European Regional Development Fund (ERDF) and also the project “VEGA1 / 0194/19 — Research on process-oriented financial management with a focus on to detect tax evasion in international trade”.

Part VIII Cooperation in Antirust Enforcement, 22 International Cooperation

2020 ◽  
Author(s):  
Smijter Eddy De ◽  
Gasparon Philipp ◽  
Berghe Pascal
Keyword(s):  
European Commission ◽  
International Cooperation ◽  
Legal Framework ◽  
Merger Control ◽  
Antitrust Enforcement ◽  
International Dimension ◽  
Cross Border ◽  
Exchange Of Information ◽  
The U.S ◽  
The Eu

This chapter studies the cooperation between the European Commission and competition authorities and courts outside the EU, at both bilateral and multilateral level, and highlights the importance of that cooperation in the context of proliferation of competition regimes and the continual increase in cross-border business activities. In more than half of its enforcement activities, the Commission cooperates with one or more foreign jurisdictions, obviously with varying degrees of intensity. The bulk of this international cooperation, in the fields of both merger control and anticompetitive practices, is with the U.S. and the Canadian competition authorities. The chapter then sets out the legal framework for international cooperation and explains the principles determining the Commission’s jurisdiction in cases having an international dimension. It also considers cooperation in antitrust enforcement, with particular attention given to the exchange of information and disclosure of evidence.

scholarly journals Tax Evasion from Cross-Border Fraud

2020 ◽  
Vol 20 (245) ◽  
Author(s):  
Emmanouil Kitsios ◽  
João Tovar Jalles ◽  
Genevieve Verdier
Keyword(s):  
Low Income ◽  
Tax Evasion ◽  
World Trade ◽  
Digital Technologies ◽  
Government Revenue ◽  
Present Evidence ◽  
Cross Border ◽  
Border Trade ◽  
Tax Fraud ◽  
Using Data

How can governments reduce the prevalence of cross-border tax fraud? This paper argues that the use of digital technologies offers an opportunity to reduce fraud and increase government revenue. Using data on intra-EU and world trade transactions, we present evidence that (i) cross-border trade tax fraud is non-trivial and prevalent in many countries; (ii) such fraud can be alleviated by the use of digital technologies at the border; and (iii) potential revenue gains of digitalization from reducing trade fraud could be substantial. Halving the distance to the digitalization frontier could raise revenues by over 1.5 percent of GDP in low-income developing countries.

scholarly journals Cross‑Border Mediation: Towards a Balanced Framework for Cross‑Border Dispute Resolution in the European Union

2021 ◽  
Vol 24 (4) ◽  
pp. 515-560
Author(s):  
Martin Senftl
Keyword(s):  
European Union ◽  
International Law ◽  
Dispute Resolution ◽  
Legal Framework ◽  
Private International Law ◽  
The European Union ◽  
Playing Field ◽  
Cross Border ◽  
Border Dispute ◽  
The Eu

This paper takes the entry into force of the Singapore Convention on Mediation on 12 September 2020 as an opportunity to reconsider whether the European Union has reached its once ambitious goal to create a balanced relationship between mediation and litigation in cross-border disputes. After a brief overview of the current legal framework for cross-border mediation in the EU in the first section, the meaning of the concept of a balanced relationship and its implications for the regulation of mediation in cross-border disputes are analysed. Starting with the observation that the use of cross-border mediation is still very limited, this second section argues that attempts to establish a balanced relationship in quantitative terms are misguided. Instead of attempting to correct alleged decision deficits by the parties to a dispute, the paper emphasises the regulatory responsibility of European legislators to create a level playing field for different cross-border dispute resolution mechanisms. In this respect, the third section identifies the surprising absence of private international law rules in the EU’s mediation framework as a structural disadvantage of mediation, as compared to litigation and arbitration. The last part of the paper examines in detail the interaction between mediation and the Brussels Ia Regulation to provide specific examples of legal obstacles to cross-border mediation and potential ways to overcome them.

scholarly journals The Ethics of Reciprocity in the Light of the German and the English Charitable Sector and Emerging Trends in European Philanthropic Governance

2013 ◽  
Vol 13 (2) ◽  
pp. 67-83
Author(s):  
Nina C. Lück
Keyword(s):  
Civil Society ◽  
Global Financial Crisis ◽  
Third Sector ◽  
Legal Framework ◽  
Research Area ◽  
Non Profit ◽  
Cross Border ◽  
European Foundation ◽  
The Global Financial Crisis ◽  
The Eu

Abstract The lively debate about European cross-border donations and the European philanthropic landscape that has been started has seemingly reached a slight standstill since the global financial crisis and austerity plans are dominating the every day discussion. However, the European non-profit sector remains an area that is of crucial importance for the European labour market, the European Research Area, and most importantly, the participation of European civil society which directly influences questions of citizenship and European identity. The paper will compare the origin and legal framework of the English and the German charitable foundations and link it to the EU’s third sector where the European Foundation Centre (EFC) as a key representative for civil society actors in the non-profit area and the Commission play a pivotal role in the establishment of a European Foundation Statute (FE) that is meant to facilitate cross-border donations and non-profit activities throughout the EU. In the concluding part, the wider meaning of a strong third sector in the EU will be analysed.

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