Tax Ambitions in the EU and Their Global Context
Tax Ambitions in the EU and Their Global Context

Author(s): Marta Makowska
Subject(s): Politics, Economic policy, EU-Accession / EU-DEvelopment, Fiscal Politics / Budgeting, Globalization
Published by: PISM Polski Instytut Spraw Międzynarodowych
Keywords: Tax; EU; economic policy; global context;
Summary/Abstract: Along with the effects of the COVID-19 pandemic and digitalisation of the economy, there is growing political pressure from several Member States to communitarise EU tax policy. The ambitious plans outlined by the European Commission (EC) for the coming years must be placed in the wider global context, including the agreement reached in July at the OECD/G20 on establishing a common framework for taxing multinationals. However, the lack of support for this project from Estonia, Ireland, and Hungary in particular puts into question the possibility to implement the EC proposals.

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