Some (large) EU governments are making the case for digital companies to pay "their fair share of tax". The key underlying assumption is that companies in the digital space are not doing so right now. Governments also assume that there is a substantial source of untaxed profits that is waiting...

The European Commission has recently proposed to upend decades of international tax cooperation and introduce a new three percent tax on corporate turnover from digital advertising and online intermediation services. The proposal is not just remarkable for the actual design of the tax; it is...

The EU's Product Liability Directive (PLD) determines the rules for strict product liability in the EU. It establishes a framework in which manufacturers' liability is determined solely based on the presence of defects in the product, regardless of the manufacturer's fault. The PLD is intended...

What is wrong with Europe's Single Market? The brief answer to that question is that it does not really exist - it is unsingle. The Single Market is in many ways a political illusion. It exists only nominally. Any company doing business in Europe faces significant barriers to cross-border...

The Brussels Effect, once emblematic of the EU's alleged influence in shaping global regulations, has now become a factor contributing to global regulatory fragmentation. The EU must recalibrate its trajectory towards a liberal and rules-based trading order, prioritizing widespread regulatory...

The EU published its new Standardisation Strategy in 2022. The strategy contains some good ideas to improve the way European standards are set. However, in its attempt to gain more control over technical standards, the EU risks killing the goose that lays the golden egg. The primary motivation...

The EU Agency for Network and Information Security (ENISA) is proposing a far-reaching "European Cybersecurity Certification Scheme for Cloud Services" (EUCS) to be established in the European Union (EU). According to the latest draft of August 2023, leaked by Politico in September 2023, the...

Reducing the deterrent effects from EU and Member State laws in three key cross-sector policy areas - competition policy, business taxes and VAT, and digital policies - could significantly enhance the business environment within the Single Market and boost the EU's attractiveness to both...