The specific objective of this study was to assess the relevance and effect of the Maritime Spatial Planning Directive in the context of the European Green Deal and other relevant EU-level legislation. The study analysed the suitability of the MSP Directive and its implementation to address...

In response to the European Commission's Action Plan to strengthen the fight against tax fraud and tax evasion, DG TAXUD is assessing options to improve taxpayer identification in a cross-border transaction context and the matching of information transferred among national Tax Administrations....

In response to the European Commission's Action Plan to strengthen the fight against tax fraud and tax evasion, DG TAXUD is assessing options to improve taxpayer identification in a cross-border transaction context and the matching of information transferred among national Tax Administrations....

SMEs are the backbone of the European economy and thus have a specific focus in EU policy. The EU's current SME policy places great emphasis on the reduction of compliance costs on businesses and their free access to markets. The Single Market access and business burdens are intricately linked...

The EU Commission and the Member States are concerned about the levels of VAT fraud and avoidance in the EU. The 2016 study on the EU VAT gap (based on 2014 data) measures the total amount of VAT lost in the EU at 159.5 billion EUR, representing 14% of the total expected VAT revenue. A number of...

This study provides for an analysis of the regulation of imports of cultural goods into the EU, relevant in the fight against illicit trafficking of cultural goods from third countries into the EU. The analysis consists of an assessment of the nature and extent of current practices in designing...

This study provides for an analysis of the regulation of imports of cultural goods into the EU, relevant in the fight against illicit trafficking of cultural goods from third countries into the EU. The analysis consists of an assessment of the nature and extent of current practices in designing...

This document provides a view on how valuation techniques can practically and most efficiently be used for transfer pricing purposes in the EU. The information to support the study was gathered through desk research and interviews with transfer pricing and corporate finance valuation specialists...

Improving the transfer pricing regulations and practices is a priority for policy makers across OECD, G20 and EU countries. The European Commission has addressed this issue as part of its overall Action Plan for fair and efficient corporate taxation in the EU. In this context, the European...