Harmonisation | European Futures https://www.europeanfutures.ed.ac.uk Edinburgh Europa Institute Thu, 12 Apr 2018 01:14:36 +0000 en-US hourly 1 https://www.europeanfutures.ed.ac.uk/files/2015/03/European-Futures-Icon.png Harmonisation | European Futures https://www.europeanfutures.ed.ac.uk 32 32 Brexit and Direct Taxation: A Turning Point for EU Tax Law? https://www.europeanfutures.ed.ac.uk/brexit-and-direct-taxation-a-turning-point-for-eu-tax-law/ Wed, 20 Dec 2017 08:30:30 +0000 http://blogs.sps.ed.ac.uk/europablogsite/?p=5719 Luca Cerioni LERU Brexit Seminar Brexit has already prompted a number of academic contributions examining the tax implications for the UK, in the areas of both direct taxation (income, profits and capital) and indirect taxation (VAT). At the same time, the European Council’s April 2017 Brexit negotiating guidelines state that any future agreement ‘must ensure …

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]]> VAT and Small Business: To the Heart of European Tax Policy? https://www.europeanfutures.ed.ac.uk/vat-and-small-business-to-the-heart-of-european-tax-policy/ https://www.europeanfutures.ed.ac.uk/vat-and-small-business-to-the-heart-of-european-tax-policy/#comments Mon, 28 Sep 2015 08:00:06 +0000 http://blogs.sps.ed.ac.uk/europablogsite/?p=1691 Luca Cerioni In-Depth Analysis In this extended article, Luca Cerioni situates the debate on VAT in digital services and small business in the wider context of developments in EU tax policy. He argues that the EU’s approach of harmonising rules in some areas of tax and allowing competition in others weakens the single market and …

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