Content
2018
- 0075 Study on Council Directive 92/83/EEC on the harmonization of the structures of excise duties on alcohol and alcoholic beverages
by Economisti Associati & ECOPA & CEPS & IPSOS
2017
- 0074 Effective Tax Levels Using the Devereux-Griffith Methodology, Update 2017
by Zew - 0073 Option to include e-cigarettes within the scope of excisable goods for the Impact Assessment on a possible revision of Directive 2011/64/EU
by Joint Research Center - 0072 Study on Council Directive 2011/64/EU on the structure and rates of excise duty applied to manufactured tobacco
by Economisti Associati
2016
- 0071 Study on the application of economic valuation techniques for determining transfer prices of cross border transactions between members of multinational enterprise groups in the EU
by Deloitte - 0070 Study on comparable data used for transfer pricing in the EU
by Deloitte - 0069 Assessment of the implementation of the 2015 place of supply rules and the Mini-One Stop Shop
by Deloitte - 0068 Analysis of costs, benefits, opportunities and risks in respect of the options for the modernisation of the VAT aspects of cross-border e-Commerce
by Deloitte - 0067 Economic Analysis of VAT Aspects of e-Commerce
by Deloitte - 0066 EFFECTIVE TAX LEVELS USING THE DEVEREUX/GRIFFITH METHODOLOGY, Update 2016
by Zew - 0065 The concept of tax gaps - Report on VAT Gap Estimations
by Fiscalis Tax Gap Project Group - 0064 Evaluation of current arrangements for the holding and moving of excise goods under excise duty suspension
by Rambol Management Consulting and Europe Economics Research
2015
- 0063 EFFECTIVE TAX LEVELS USING THE DEVEREUX/GRIFFITH METHODOLOGY, Update 2015
by Zew - 0062 Study on the Fiscalis 2020 and Customs 2020 Performance Measurement Framework
by The Evaluation Partnership & Ramboll - 0061 Study to quantify and analyse the VAT Gap in the EU Member States - 2015 Report
by Case & Cpb & Capp & Cepii & Etla & Ifo & Ifs & Ihs - 0060 Implementing the ‘destination principle’ to intra-EU B2B supplies of goods
by Ey - 0059 Assessment of the application and the impact of the VAT exemption for importation of small consignments
by Ey - 0058 Evaluation of current arrangements for movements of excise goods released for consumption
by Ramboll - 0057 Economic Study on Publications on all Physical Means of Support and Electronic Publications in the context of VAT
by Ramboll & The Evaluation Partnership & Europe Economics - 0056 A study on the economic effects of the current VAT rates structure
by Netherlands Bureau for Economic Policy Analysis - 0055 Study on the economic effects of the current VAT rules for passenger transport
by Netherlands Bureau for Economic Policy Analysis
2014
- 0054 Removing cross-border tax obstacles Organisation and practices in Member States’ tax administrations
by Ey - 0053 Compliance Costs Related to Cross-Border Activity
by Ey - 0052 Assessment of the application and impact of the optional ‘Reverse Charge Mechanism’ within the EU VAT system
by Ey - 0051 Cross-country Review of Taxes on Wealth and Transfers of Wealth
by Ey - 0050 Effective Tax Levels Using The Devereux/Griffith Methodology
by Zew - 0049 2012 Update Report to the Study to quantify and analyse the VAT Gap in the EU-27 Member States
by Ramboll - 0048 Study on the measuring and reducing of administrative costs for economic operators and tax authorities and obtaining in parallel a higher level of compliance and security in imposing excise duties on tobacco products
by Ramboll - 0047 Effective Tax Levels Using the Devereux-Griffith Methodology: 2013 report
by Zew - 0046 Triangular cases - tax obstacles to labour mobility in the European Union and tax avoidance
by Ernst&Young
2013
2012
- 0042 Effective Tax Levels Using the Devereux-Griffith Methodology: 2011 report
by Zew - 0041 Taxation of Cross-Border Dividends Payments Within the EU
by Copenhagen Economics - 0040 Expert study on the issues arising from a reduced time frame and the options allowed for submitting recapitulative statements (Application of Article 263(1) of Directive 2006/112/EC (amended by Directive 2008/117/EC))
by PriceWaterhouseCoopers
2011
- 0039 A retrospective evaluation of elements of the EU VAT system
by Institute for Fiscal Studies - 0038 Transfer pricing and developing countries
by PriceWaterhouseCoopers - 0037 VAT in the Public Sector and Exemptions in the Public Interest
by Copenhagen Economics & KPMG - 0036 Innovation of Energy Technologies: the role of taxes
by Copenhagen Economics
2010
- 0035 Tax Treatment of ETS Allowances: Options for Improving Transparency and Efficiency
by Copenhagen Economics - 0034 Study on Inheritance Taxes in EU Member States and Possible Mechanisms to Resolve Problems of Double Inheritance Taxation in the EU
by Copenhagen Economics - 0033 Study analysing possible changes in the minimum rates and structures of excise duties on alcoholic beverages
by London Economics - 0032 Report on Removing Tax Obstacles to Cross-Border Venture Capital Investment
by European Commission - 0031 Innovative Financing at a Global Level
by European Commission - 0030 Effective levels of company taxation within an enlarged EU
by Zew
2009
- 0029 Study to quantify and analyse the VAT gap in the EU-25 Member States
by Reckon - 28 Alternative Systems of Business Tax in Europe: An applied analysis of ACE and CBIT Reforms
by Ruud de Mooij & Michael P. Devereux - 0027 Study on the implementation of the Tax Merger Directive
by Ernst&Young - 0026 Study on the VAT invoicing rules contained in the VAT Directive
by Pricewaterhousecoopers
2008
- 0025 Reduced VAT for environmentally friendly products
by Copenhagen Economics - 0024 Costs and benefits related to the use of tax incentives for energy-efficient appliances
by Bio Intelligence Service - 0023 Alternative Systems of Business Tax in Europe: An applied analysis of ACE and CBIT Reforms
by Ruud de Mooij & Michael P. Devereux - 0022 Effective levels of company taxation within an enlarged EU
by Zew - 0021 Study on the possible impact of measures envisaged for fighting VAT fraud (Timeframes)
by Pricewaterhousecoopers - 0020 Study on the possible impact of measures envisaged for fighting VAT fraud (More detailed information)
by Pricewaterhousecoopers
2007
- 0019 Study in respect of introducing an optional reverse charge mechanism in the EU VAT Directive
by Pricewaterhousecoopers - 0018 Study on reduced VAT applied to goods and services in the Member States of the EU
by Copenhagen Economics
2006
- 0017 Tax/benefit systems and growth potential of the EU
by European Network of Economic Policy Research Institutes (ENEPRI) - 0016 Economic effects of the VAT exemption for financial and insurance services
by PricewaterhouseCoopers - 0015 Survey on the Implementation of the EC Interest and Royalty Directive
by International Bureau for Fiscal Documentation
2005
- 0014 Impacts of energy taxation in the enlarged European Union, evaluation with GEM-E3 Europe
by Nikos Kouvaritakis & Leonidas Paroussos & Tamas Revesz & Erno Zalai & Denise Van Regemorter
2004
- 0013 Tax treatment of research and development expenditure
by International Bureau for Fiscal Documentation - 0012 Economic effects of tax cooperation in an enlarged European Union
by Copenhagen Economics - 0011 Study on analysis of potential competition and discrimination issues relating to a pilot project for an EU tax consolidation scheme for the European Company statute (Societas Europaea)
by Deloitte
2003
- 0010 Survey on the Societas Europaea
by International Bureau for Fiscal Documentation - 0009 The macroeconomic evaluation of energy tax policies within the EU, with the GEM-E3-Europe model
by Nikos Kouvaritakis & Leonidas Paroussos & Denise Van Regemorter
2002
- 0008 Fiscal Measures to Reduce CO2 Emissions from New Passenger Cars
by Cowi A/S - 0007 Study on Vehicule Taxation in the Member States of the European Union
by Consultores em Transportes Inovacao e Sistemas
2001
- 0006 Annex to Company Taxation in the Internal Market
by European Commission - 0005 Company Taxation in the Internal Market
by European Commission
2000
- 0004 Taxation Systems in Estonia, Poland, Hungary, the Czech Republic and Slovenia
by Lorenz Jarass & Gustav M. Obermair
1997
1996
- 0002 Value Added-Tax: a study of methods of Taxing Financial and Insurance Services
by Ernst Young - 0001 Study on the application of Value Added Tax to the property sector
by Arthur Andersen