This report provides estimates of the VAT Gap for 26 EU Member States for 2013, as well as revised estimates for the period 2009-2012. It is a follow-up to the report “Study to quantify and analyse the VAT Gap in the EU-27 Member Statess, published in September 2013 (hereafter: 2013 Report),...

This report provides estimates of the VAT Gap for 26 EU Member States for 2012, as well as revised estimates for the period 2009-2011. It is a follow-up to the report "Study to quantify and analyse the VAT Gap in the EU-27 Member States", published in September 2013. This update incorporates the...

This report presents and discusses the findings of the "Study to quantify and analyse the VAT Gap in the EU-27 Member States", conducted by CASE and CPB. The main aim of the study was to help better understand the recent trends in the field of VAT fraud and analyse determinants of VAT Gaps using...

In this report, the first in a series of reports on EU state aid, Mason provides background on state aid law as it applies to income taxes, including the legal standard, recovery mechanism, and case selection by the Commission

The overall aim of this article is to analyze the taxpayers' rights to confidentiality and privacy in exchange of information including the new global standard of automatic exchange of information. The first section will analyze the state of the art regarding the right to privacy and...

Abuse is one of the core issues in EU direct tax matters. Much has been written over the past years. The discussion on the interpretation and application of the different elements of the anti-abuse clauses appears to be settling. However, an equally fascinating discussion appears to be emerging:...

This paper is part of an international collaborative project led by Rebecca Giblin & Kimberlee Weatherall. The premise of the project is this: what if we could start with a blank slate, and write ourselves a brand new copyright system? If we could design a law, from scratch, to encourage...

In a 1999 article, I explored the problem that arises when one party -- whom I called the hiring party -- commissions a work from another party -- whom I called the hired party. The hired party is generally found to be the sole author of the work. The question then becomes: If the hired party is...