The study carried out by Copenhagen Economics analyses the impact of several alternative solutions to the taxation problems that arise when dividends are paid across borders to individual and portfolio investors within the EU.

See also the methodology appendix(543 Kb), the Survey data annex(801 Kb)   and the consultation on Withholding taxes on cross border dividends, as well as the Commission's Roadmap   on Tackling discrimination and double taxation of dividends paid across borders.

Final report on the application of Article 263(1) of Directive 2006/112/EC (amended by Directive 2008/117/EC), implemented since 1 January 2010.
Article 263(1) aims at ensuring that information on intra-Community supplies of goods, including deemed supplies, and services is collected and exchanged between Member States more quickly, so as to enable quicker detection of fraud, in particular VAT carousel (missing trader) fraud.
The report was drawn up for the European Commission by PWC in 2011 and focuses on the consequences for business arising from a reduced time frame for submitting recapitulative statements and the possibilities offered to Member States to derogate from the normal rule.

In December 2010, the Commission signed a contract for a retrospective evaluation of the consequences, in economic terms, of the functioning of the most pertinent elements of the current EU VAT system, as identified in the "Green Paper on the future of the VAT". The final report was submitted by the external consultants on 5 December 2011.
This evaluation looked into the design and implementation of certain VAT arrangements, assessing their effectiveness and efficiency in terms of results and impacts they had created. It examined their relevance and their coherence with the smooth functioning of the single market and the requirement to avoid distortion of competition specified in Article 113 of the Treaty on the Functioning of the European Union.

The issue of transfer pricing is a central challenge to developing countries' capacity to effectively tax multinational corporations. The European Commission has commissioned a study that recommends suitable approaches for supporting developing countries in the adoption and implementation of transfer pricing rules in line with international standards in order to increase tax revenue. The study outlines the current transfer pricing situation in Ghana, Honduras, Kenya and Vietnam, and based on this makes recommendations for donor support to developing countries. As a follow up to the study the Commission envisages providing financial support in capacity building in transfer pricing to selected developing countries. The views expressed by the consultants do not necessarily reflect those of the European Commission.

Appendix on Ghana(236 Kb)
Appendix on Honduras(746 Kb)
Appendix on Kenya(943 Kb)
Appendix on Vietnam(558 Kb)

See also the Annex  .

The overarching objective of the study carried out by London Economics is to examine whether the current structures of alcohol taxation and the minimum rates laid down for the various categories are adequately supporting the effective functioning of the internal market, or whether distortions are caused and adaptations would be appropriate. See also the executive summary(186 Kb).

The report outlines the double taxation problems that arise when venture capital is invested cross-border, as well as possible solutions. It sets out the findings and recommendations of an independent group of EU tax experts, which was set up by the Commission to look at how to remove the main tax barriers to cross-border investment in venture capital. See also the press release ( IP/10/481  ) and the questions and answers ( MEMO/10/160  ).

The project 'Effective tax rates in an enlarged European Union' is based on the methodology used for the calculation of effective tax rates (ETRs) as set out by Devereux and Griffith (1999, 2003). It extends the scope of the calculation of ETRs conducted under the study on effective levels of company taxation within an enlarged EU (2008). The project includes a focus on the effects of tax reforms in the EU27 for the period 1998-2009 and their impact on the level of taxation for both domestic and cross-border investment.

The European Commission conducted three studies on the impact on EU customs, transport and trade of the US legislation requiring 100% scanning at foreign ports of US-bound maritime containers. These studies confirm that the legislation would create a disproportionate economic burden without proven benefits for security. The EU advocates an alternative approach based on multilayered risk management. See the Commission staff working paper ( SEC/2010/131(551 Kb)  ), and the studies commissioned by the Directorates-General for Taxation and Customs Union(1.48 Mb), Transport and Energy and Trade.