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EU capital markets remain fragmented; while rules are enacted at EU level, they are mostly set out not through regulations, but through directives, leaving leeway in how the national supervisory authorities apply the rules. On 4 December 2025, the European Commission issued a package of three proposals to address this situation.
The EU is facing the challenge of mobilising massive investments required to meet its strategic priorities and must find effective ways to finance them.
In 2024, the European Commission President, Ursula von der Leyen, announced her priorities for the Commission’s 2024-2029 term, emphasising the need for the EU to find ways to finance the parallel green and digital transitions, also known as the ‘twin transition’.
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’).