Da die in der EU durchgeführten Reformen praktisch alle Steuern betreffen, bietet die Studie eine multidimensionale Analyse. Sie beginnt mit einer umfassenden makroökonomischen Beurteilung der Effizienzgewinne und Umverteilungseffekte, die mit Steuersenkungen im Zusammenhang stehen, und...

This paper offers an assessment of European corporate tax regimes using forwardlooking indicators for corporate investment based on the Devereux-Griffith methodology. It draws on time series of average effective tax rates (EATR) using a detailed set of tax parameters for 27 EU Member States as...

As any non-lump-sum tax, corporate income taxation creates distortions in economic choices, reducing its efficiency. This paper reviews some of these domestic and international distortions and their most recent estimates from the economic literature. Distortions originating from income shifting...

The European Commission has requested the European Commission for the Efficiency of Justice (CEPEJ), Council of Europe to conduct a study by collecting and providing data on the functioning of judicial systems in the EU member States. This study is based on the facts and figures collected,...

The Study examined the different legal frameworks, procedures and practices in place in the Member States to enable third-country nationals to change migration status, as well as the conditions associated with such changes. It also looked at existing obstacles and good practices.

The aim of this EMN study is to identify similarities, differences and best practices with regard to the use of detention and alternatives to detention in the context of (Member)States’ immigration policies. ... Special attention is given to the possibility of detaining and/or providing...

This Synthesis Report presents the main findings of the second EMN Focussed Study “Establishing Identity for International Protection: Challenges and Practices”. The aim of the study is to provide an overview of important challenges facing national authorities in their efforts to establish,...

The purpose of this EMN Focussed Study 2012 was to act as a scoping exercise to better understand the key issues and challenges in relation to the intra-EU mobility of third-country nationals in the different Member States. ... The study aimed, firstly, to provide an overview of current mobility...