A blueprint for a coordinated minimum effective taxation standard for ultra-high-net-worth individuals
Contemporary tax systems fail to tax ultra-high-net-worth individuals effectively. This report presents a proposal to address this issue through international cooperation.
Our purpose
Our purpose
The EU Tax Observatory conducts innovative research on taxation, contributes to a democratic and inclusive debate on the future of taxation, and fosters a dialogue between the scientific community, civil society, and policymakers in the European Union and worldwide.
Average statutory corporate
income tax rate in the European Union
The average corporate income tax rate in the European Union has been more than halved since 1980, according to statistics compiled by the OECD and the European Commission
Recent publications
25.06.2024
A blueprint for a coordinated minimum effective taxation standard for ultra-high-net-worth individuals
This report presents a proposal for an internationally coordinated standard ensuring an effective taxation of ultra-high-net-worth individuals.
18.07.2024
Australian Public CbCR: filling the gaps?
The note estimates that approximately 50% of large US companies and a significant portion of multinationals from countries like China, Japan, and Germany will potentially have to disclose information on their tax haven presence.
20.02.2025
The Political Costs of Taxation
The paper examines the political costs of taxation in early modern France. It focuses on efforts to enforce the salt tax, the rate of which varied across regions.
What's new at EUTO
09.02.2025
El País
Ciudad de Panamá │ Opinión
In recent decades, we have drifted towards a tax system where the richest and the large multinationals, the main beneficiaries of globalisation, pay hardly any taxes.
20.01.2025
The Guardian
Trump threatens a global trade war. Europe must unleash a radical alternative
Unlike tariffs, a new form of protectionism could target climate-wrecking, untaxed corporations and their billionaire owners.
17.10.2024
European Parliament subcommittee meeting on Tax Matters
A well-structured, comprehensive, and progressive taxation system is vital for generating the funds needed to support innovation and public investment, which are critical for the EU's competitiveness objectives.
EUTO in the media
25.02.2025
The Guardian
Look at Donald Trump and his gang of broligarchs – and tell me we don’t need a wealth tax
Last year, the EU Tax Observatory estimated that a 2% tax on billionaires could raise up to $250bn a year. About 3,000 people would pay it, and it would make very little difference to their lives.
21.02.2025
Bloomberg
Wealth Tax Backed by French Lawmakers Is Panned by Government
Montchalin spoke hours after the lower house of parliament adopted the proposal for a 2% levy on the country’s ultra-wealthy citizens. The so-called “Zucman tax,” named for French economist Gabriel Zucman, was backed by green and leftist lawmakers but not by the government...
20.02.2025
The Journal
Rich countries need to pay their fair share if Africa is to become debt-free
Research published by the EU Tax Observatory estimated that Ireland remains the destination of approximately $120-140bn of shifted corporate profits annually, jointly the first-largest destination in the world.
Our Tools
To widen access to knowledge, the EU Tax Observatory provides interactive tools, including a simulator of the tax deficit of multinational companies, and an explorer of country-by-country data on the activities of multinationals firms.
Our events
Brussels 13.05.2025
Young Researcher Award in Public Finance
The EU Tax Observatory invites the submission of research papers from PhD students or postdoctoral scholars for its annual Young Researcher Award.
Royal Irish Academy, 19 Dawson Street D02 HH58 Dublin 2 Ireland 28.03.2025
Profit-shifting in Ireland and Europe: Where do we stand?
Join us for an insightful session on the critical and timely topic of corporate tax planning and profit shifting by multinational enterprises, with a special focus on Ireland and the European Union.
Hybrid 20.09.2024
2024-25 Lunch Seminar
Twice a month, the EU tax holds a seminar to discuss the challenges posed to national tax systems by the increased global mobility of capital and labour.
Join Us
Please contact us for further information.
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