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When discussing the international taxation framework, two main principles determine the right of taxation in today’s globalised economy:
• The source principle: a country has the right to levy taxes on income arising in that country (‘the source country’).
• The residence principle: a country has the right to levy taxes on income received by residents of that country (‘the residence country’).
This Briefing concerns a portfolio change in the European Commission in mid-mandate and takes the same format and approach as those Briefings published in September 2019 to give Members of the European Parliament an overview of major issues of interest in the context of the Hearings of the Commissioners-designate.
With 80 % of the EU’s external trade being seaborne, maritime transport is a very important artery for both the EU and the globalised economy.
With 80 % of the EU’s external trade being seaborne, an efficient, safe, secure and more sustainable maritime sector is essential for the EU’s internal market.
Chemicals are the basic elements of countless materials and products. The European Union (EU) is the second largest producer of chemicals in the world (after China), with a sales turnover of €594 billion and 15 % of global sales in 2021.
This note gathers links to the recent publications and commentaries from many international think tanks on Russia’s war on Ukraine.
Mental health is not merely the absence of mental illness but rather a positive state of functioning and resilience.
Equality and respect for human rights, including the rights of persons belonging to minorities, are among the values on which the European Union (EU) is based, as provided by Article 2 of the Treaty on European Union.
First introduced in the early days of the common agricultural policy, the European Union (EU) marketing standards are based on the so-called common market organisations (CMOs) .
International organisations ‘are usually created between states, on the basis of a treaty, possess at least one organ, and have a will that is distinct from that of its member states’