To combat firms exploiting transfer pricing as a tool for tax avoidance, the Organisation for Economic Co-operation and Development (OECD) introduced the Base Erosion and Profit Shifting Action 13 (BEPS 13), enhancing tax transparency and the exchange of information with tax authorities....

The future EU Startup and Scaleup Strategy will aim to improve the framework conditions for innovative startups and scaleups, making it simpler and faster to grow in the Single Market. As a flagship action under the Competitiveness Compass, the Strategy will improve the environment for young...

The European Economic and Social Committee (EESC) was set up as a consultative body of the European Union in 1957 by the Treaty of Rome. The EESC is an advisory assembly composed of 329 members from Europe's socio-economic sphere nominated by national governments and appointed in a personal...

The European Economic and Social Committee (EESC) was set up as a consultative body of the European Union in 1957 by the Treaty of Rome. The EESC is an advisory assembly composed of 329 members from Europe's socio-economic sphere nominated by national governments and appointed in a personal...

This report analyses the results of stakeholder consultations conducted by the EU AI Office regarding two critical aspects of AI regulation: the definition of AI systems and prohibited AI applications (European Commission, 2024). This report synthesises stakeholder feedback to 88 questions and...

The new Single Market Strategy will strengthen our European home market, our anchor of stability and resilience in an uncertain world. For more than thirty years, the Single Market has been Europe's driver of growth and prosperity, offering a stable and predictable environment grounded in the...

By launching this consultation, the Eurosystem is taking the first step towards a possible future extension to the operating hours of its T2 system. Although the operating hours of the Eurosystem's real-time gross settlement (RTGS) system (T2) were already extended in 2023, the growing...

Online health consultation services are crucial for mental health support, particularly in densely populated areas. However, the heavy reliance on human expertise often leads to delays, necessitating more efficient and automated solutions. This study developed a machine learning framework to...

This paper provides the first systematic and comprehensive empirical study of management and strategy consulting. We unveil the workings of this opaque industry by drawing on universal administrative business-to-business transaction data based on value-added tax links from Belgium (2002-2023)....

Pragmatic paradoxes describe decisions with two alternatives that appear logical and rational, but paradoxically conflict with each other and are mutually exclusive. Watzlawick et al. (2003) describe these as "untenable situations", such as the paradoxical call to action "Be spontaneous!" In the...

Informal, low-quality employment in micro, small, and medium enterprises (MSMEs) remains a significant challenge in low- and middle-income countries. We present evidence from an impact evaluation of a light-touch business consulting program with a focus on employment formalization in Côte...

Hurricane Beryl set a precedent for what is predicted to be an extremely active hurricane season for the entire Atlantic basin. This hurricane intensified at an explosive rate to become the earliest Category 5 (on the Saffir Simpson scale) Atlantic hurricane on record. From 01 July to 09 July,...

This report provides an overview of the activities undertaken by the Frontex Consultative Forum on Fundamental Rights in 2023. It outlines the main observations and recommendations shared with the European Border and Coast Guard Agency (Frontex or Agency) and its Management Board in order to...

This report provides an overview of the activities undertaken by the Frontex Consultative Forum on Fundamental Rights in 2023. It outlines the main observations and recommendations shared with the European Border and Coast Guard Agency (Frontex or Agency) and its Management Board in order to...

Since the Maastricht Treaty of 1992, the European Union's economic governance framework has played a key role in promoting economic stability, growth, and employment across Europe. As this framework has evolved over time, it has become increasingly intricate, with some of its instruments failing...

ENISA has developed Specifications for the evaluation and certification of embedded Universal Integrated Circuit Cards (eUICCs) under the European Common Criteria-based cybersecurity certification scheme (EUCC). Considering different types of eUICCs will exist and some might also contribute to...

Die Überlegungen zum Einsatz von künstlicher Intelligenz (KI) in der Handwerksorganisation nehmen mit der Verbreitung praktischer Anwendungen zu. Dabei erfolgt eine schrittweise Konkretisierung von KI-Lösungen für die verschiedenen Aufgabenbereiche der Handwerksorganisation. Eine vielfältig...

This contribution develops critique from analysing forms of misconduct by knowledge-intensive business services (KIBS) firms, especially the largest, globally located and client-interactive on all five continents. Management consultancy infractions range from supplying spurious advice, to...

In the wake of the COVID-19 pandemic, the Russian war of aggression against Ukraine and the resurgence of the Middle East conflict, government measures to support the economy have intervened massively in economic activity and thus influenced the real insolvency situation. This situation creates...

Change and development are continuous processes inside organizations. Maintaining a high level of productivity is critical at all times. Flexibility and engagement are the two most essential factors in determining productivity. Leadership is necessary for an organization to manage these...

We examine the role of consultants in the private equity investment choices of institutional asset owners. Consultants differ significantly in size, specialization, and number of PE managers on their lists. Asset owners using the same search consultant make similar investments. Asset owners...

In September 2022 the G20/OECD published its draft revisions to their Principles of Corporate Governance for public consultation. This document presents draft revisions to the G20/OECD Principles of Corporate Governance 2015. They were submitted for public consultation with interested...

This paper investigates how consulting services affect audit quality, from the perspective of knowledge and expertise sharing between employees. Using a comprehensive office-level dataset of employment profiles and skillsets covering 86% of all employees at large U.S. public accounting firms, we...

There is need to deepen calls for the integration of humanistic values and bottom-line results. This is done through integral whole systems thinking and approaches among OD practitioners. The OD field needs to be guarded against losing its identity due to excess focus on external organizational...

During Industrial Revolution, organisations have undergone significant structural and functional changes since the beginning. The initial profit-driven strategy at employees’ expense has been replaced by a more humanistic approach to employee welfare. Organisations started to come forward with...

This paper illustrates why some firms hire compensation consultants while others do not, and the implications for CEO compensation. We consider a matching model of firms and CEOs, in which firms are governed by effective boards that act on behalf of shareholders, non-conflicting consultants...

Team Building refers to techniques, processes and tools for organizing and coordinating a group of individuals working towards a common goal. Several of the dimensions of the high- performance team wheel relate specifically to team building and team management skills. Hence team management is a...

As technology and new media create increasingly accessible forms of organization, and empower more people to build communities, the challenge of systematically and intentionally building culture becomes relevant to more people. What defines a “healthy”, “strong”, or “good” culture?...