The European Green Deal sets out very ambitious goals for the EU. Carbon neutrality should be reached in 2050. The intermediate goal is a reduction in CO2 emissions of 55 per cent by 2030 compared with the 2005 level. In July 2021, the European Commission delivered the ‘Fit for 55’ package, which contains policy proposals for achieving the... Find out more

Policy recommendations Progress is being made on combating corporation tax avoidance at international level. After a pause pending the results of the 2020 presidential election in the USA, discussions have resumed in an ‘inclusive framework’ within the OECD. The recent decisions by the Finance Ministers of the G7 and by the ‘Inclusive framework at... Find out more

This working paper reviews key elements of the debate around the Commission’s proposals to tackle the problem of low effective tax rates for multi-national companies by instituting a Common Corporate Tax Base (CCTB). The paper begins with a non-technical discussion of the main issues, including earlier OECD and G20 proposals, and their implications... Find out more

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