This study provides estimates of offshore wealth held by individuals (for the world’s main economies) and corresponding estimates of international tax evasion (for the EU and EU Member States). Following the literature, the methodology relies on public statistics published by international organ...
This Final Report (the ‘Report’ or the ‘Study’) was prepared within the Evaluation of Administrative Cooperation in Direct Taxation (the ‘Assignment’). The Report is submitted to the European Commission Directorate General for Taxation and Customs Union (DG TAXUD or the ‘Client’) by a grouping o...
This Evaluation Study was prepared for the European Commission – Directorate General for Taxation and Customs Union (DG TAXUD) and it is intended to support the forthcoming Commission Evaluation of the Council Directive 2011/16 on administrative cooperation in the field of taxation (hereinafter,...
This Annex provides an overview of the results of the Open Public Consultation (OPC) carried out in the framework of the Assignment....
The purpose of this Study is to contribute to the Impact Assessment of a possible revision of Council Directive 1992/83/EEC on the harmonisation of the structure of excise duty on alcohol and alcoholic beverages. The Study includes a baseline assessment of a series of issues emerged from the pre...
