This report analyses tax incentives for SMEs in 20 EU countries and five non-EU countries between 2009-2013. Its findings and recommendations are based on a review of tax codes, modelling of tax burdens using two different models, a descriptive analysis of company financial ratios, and the...

This in-depth analysis was prepared by Policy Department A at the request of the ITRE Committee. It compares 5G deployment in the EU with other leading economies - the USA, China, Japan, the Republic of Korea, Singapore and Taiwan. On a range of indicators, the EU compares well. However, this is...