One of the most important challenges that the member states of the European Union have before them lies in future decisions that will have to be adopted in relation to fiscal policy. Most of the economies share the aim of achieving public deficit reductions, without increasing fiscal pressure...

Traces the history of the imposition of a comprehensive tax‐accounting link in Sweden, identifying ways in which professional accountants have sought to circumvent the impact of the link and considering the effect of the link on the three bodies in Sweden involved in formulating accounting...

In March 1998, the first major revision of the European Merger Control Regulation (MCR) came into effect with particular implications for the demarcation of authority for merger control between member states and European level competition authorities and for the treatment of joint ventures. The...

This article is concerned with European Union policy inconsistencies and failures, and the subsequent development of market concentrations, in the newly developing technology of satellite television broadcasts direct to the individual’s home (DTH). In particular, it considers these issues in...

This paper examines the role of the European Union (EU) in influencing the development of employment relationships in the Member States. An analysis of the formation and development of EU legislation and policies is provided that identifies key players in the processes by which the EU exerts...

Examines the pioneering work of the European Commission, with the support of the European Court of Justice (ECJ) and the European Court of First Instance (ECFI), to apply the merger control of regulation (MCR) to situations of collective as well as to single dominance. Reveals that the...

The eEurope programme is the latest in a long line of initiatives that seek to accelerate the development of the European information economy. The core objective is to bring as many Europeans online as quickly as possible. The key to its success is in stimulating a mature information market,...