This policy brief describes the need for the sensible coordination of corporate income tax rules at international level, in particular in the context of digitalisation. In the same way that the manufacture of goods and services is fragmented along global value chains to reduce costs, corporate... Find out more

Pension policy is not safe from the potentially dramatic consequences of the pandemic. But in terms of pension politics, the pandemic also represents a window of opportunity to rethink the political debate on the future reform agenda. The present policy brief sheds light on the short- and long-term... Find out more

The forthcoming Digital Services Act package (DSA) is a legislative initiative to regulate online digital platforms, including online marketplaces, social media platforms, search engines, video gaming platforms and other information society services and internet service providers. As the first major... Find out more

Hazards from SARS-CoV-2, the virus that causes Covid-19, should be addressed in line with the EU Biological Agents Directive and by means of a strengthened centralised capacity of the European Union for the monitoring of and response to health emergencies. Mitigating and preventing the impact of the... Find out more

Non-financial reporting is the provision by companies of information regarding their policies that have an impact on workers, the environment and society. EU requirements for such reporting are based on Directive 2014/95/EU on the disclosure of non-financial and diversity information by certain... Find out more

The Covid-19 pandemic has shown that highly mobile workers who frequently move either within or in and out of the European Union (EU) are irreplaceable during a public health crisis. Nevertheless, they often remain the least protected and most vulnerable. Measures introduced to protect workers in... Find out more

Brexit has a number of implications for companies operating in the UK as well as for company law and corporate governance in both that country and the EU. Firstly, at the end of the transition period (currently 31 December 2020), the EU’s freedom of establishment will end in the UK, potentially... Find out more

At the end of April 2020, in the EU27 there were more than 42 million applications for support for workers on short-time work or similar schemes, which corresponds to about one quarter of the overall EU workforce. With its proposed SURE programme to provide financial support to national short-time... Find out more

On 31 January 2020, at 23:00, the United Kingdom (UK) officially ceased to be a member of the European Union (EU). One of the many areas that will likely be directly affected with regard to workers’ rights is the organisation and functioning of European Works Councils (EWCs). EWCs are company-level... Find out more

Contact-tracing apps to combat the Covid-19 pandemic have increasingly been mentioned as useful tools to accompany and contribute to a return to normality despite the many ethical and legal questions they raise. The pressure exerted by business circles and lobbies to restart and ‘save the economy’... Find out more