Roel Dom

Tax, sovereignty and the EU

How will Europe manage the collision of money, politics and global reform?

Rebecca Christie, Roel Dom and Pascal Saint-Amans

How the global minimum tax amendments could reshape Europe’s tax incentives

This analysis offers estimates for EU countries of the possible impact of the ‘safe harbour’ update to the global minimum tax on corporate profits

Roel Dom

Is EU tax advice steering reform, or just tracking political moods?

Roel Dom

Shifting priorities, slow progress: an analysis of EU tax recommendations

EU tax advice has broadened to new objectives, yet uneven implementation highlights the limits of soft coordination

Roel Dom, Costanza Greppi Maturana and Pascal Saint-Amans

CORE concerns: why a turnover-based levy is wrong for the EU budget

A plan to raise EU revenues from companies benefitting from the single market would create risks and distortions, and should be withdrawn

Zsolt Darvas, Roel Dom and Marie-Sophie Lappe

The European single market: restarting the perpetual revolution

Boosting the EU single market needs stronger rule enforcement and targeted harmonisation, especially in services and regulated professions

Roel Dom and Niclas Poitiers

Bigger, better funded and focused on public goods: how to revamp the European Union budget

Zsolt Darvas, Roel Dom, Marie-Sophie Lappe, Pascal Saint-Amans and Armin Steinbach

Boosting EU budget revenues with a defence spending shortfall levy

The European Union’s defence spending laggards could be asked to pay more into the common budget

Armin Steinbach, Zsolt Darvas, Roel Dom and Pascal Saint-Amans

Effective Tax Rates, Firm Size and the Global Minimum Tax

New facts on corporate taxation and the revenue potential of corporate minimum taxes, leveraging firm-level tax returns from 16 countries

Pierre Bachas, Anne Brockmeyer, Roel Dom and Camille Semelet