A briefing paper from the EU Parliament Research Service on 31 May contains an assessment and proposes solutions.  It contains policy recommendations for future EU standards.  The purpose of the present study is to provide the general public with a tool for understanding the phenomenon of harmful tax competition within the EU and assessing the solutions proposed to combat it from a legal perspective.  Models of 7 tax measures are constructed, which may potentially lead to harmful tax competition if implemented by one or more Member States of the EU.  The 7 models involve –

  • Lowering or corporate tax rates;
  • Patent boxes;
  • Shell companies;
  • Notional interest deduction regimes;
  • Foreign source income exemption regimes;
  • Special economic zones; and
  • Tax rulings.


Any modest contributions for my time and ongoing expenses are welcomed!  I have a page, where contributions start as low as $3, at https://www.buymeacoffee.com/KoIvM842y

Author: raytodd2017

Chartered Legal Executive and former senior manager with Isle of Man Customs and Excise, where I was (amongst other things) Sanctions Officer (for UN/EU sanctions), Export Licensing Officer and Manager of the Legal-Library & Collectorate Support Section

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