This article analyses a proposal for a new regulation of the European Parliament and of the European Council, which objective is to establish new guidelines to improve the operation of the taxation systems in the European Union as well as to support the fight against tax fraud, tax evasion, and...

There are at least two reasons why taxation of corporate groups in Europe calls for reform. Firstly, differences are to be found between the tax treatment of a corporate group and that of a single legal entity. Secondly, foreign subsidiaries are often subject to different tax treatment than...

How should Europe respond to society's calls for a sound and properly functioning corporate tax system for the internal market? With the aim of contributing to the deliberations on this subject, the proposal of the author is for the EU Member States to jump ahead in the debate and remodel the...

Although freedom of religion seems, prima facie, to have little relevance to taxation, church taxes raise many interesting legal questions in relation to this human right. In this contribution, the authors identify potential issues linked to the levying of church taxes when taxpayers are...

We provide indirect empirical evidence of profit shifting behavior by multinational enterprises. This issue is analyzed in an econometric panel study for the years 1995 to 2005 and additionally in a cross-section for 2004 using a large micro database of European subsidiaries of multinationals...

Following the eruption of the Icelandic volcano Eyjafjallajökull on April 14, 2010, a cloud of ash, helped by winds, quickly spread across Europe. Since volcanic ash is a recognized threat to aircraft, most European civil aviation authorities, following well established and widely published...

Human rights are universally recognized. Their enforcement, however, often requires the action of particular states. This paper examines private law remedies in tort in several Member states of the European Union to remedy human rights violations occurring outside the European Union. It...

Within the European Union, there exists a fundamental tension between the fiscal sovereignty of its Member States, in particular in the field of direct taxation, and the requirements of the Internal Market, which aim at the abolition of any regulatory or fiscal obstacles to cross border movement...

The present paper deals with the question how to tax multinational corporate groups in order to reduce inequality. Since inequality is abstract, it is necessary to interpret it, which implies referring to ethical concepts and theories. Ethical concepts argue that companies should generally be...