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
12.06.2025
Effective Tax Blacklists: Rethinking Criteria For the 21st Century
This report examines the evolution of harmful corporate tax practices in recent years, as well as the development of blacklists intended to identify such practices.
06.05.2025
The New Face of Corporate Tax Competition
The effective tax rate of multinational companies declined by 2.7 percentage points in the European Union between 2014 and 2022, shows a new EU Tax Observatory analysis of a decade of corporate tax reforms. The decline was exacerbated by tax competition between Member States.
10.07.2025
The Distribution of Profit Shifting
This paper characterizes profit shifting behavior across the size distribution of multinational enterprises (MNEs) to evaluate the targeting of the recently introduced Global Minimum Tax (GMT).
Our news
16.05.2025
Press Release: EU Tax Observatory Brought Together Leading Policymakers and Experts to Discuss the Future of EU Tax Policies
Paris, 16 May — Earlier this week, the EU Tax Observatory hosted its annual flagship event in Brussels. The event brought together leading voices in European taxation to explore the future of corporate transparency, global tax fairness, and the role of enforcement in a fast-changing world.
16.05.2025
Press Release: EU Tax Observatory Brought Together Leading Policymakers and Experts to Discuss the Future of EU Tax Policies
Paris, 16 May — Earlier this week, the EU Tax Observatory hosted its annual flagship event in Brussels. The event brought together leading voices in European taxation to explore the future of corporate transparency, global tax fairness, and the role of enforcement in a fast-changing world.
10.04.2025
Joint Press Release: Conclusion of the International Conference on Taxing Billionaires
The two-day International Conference on Taxing Billionaires, held in Paris, concluded yesterday. The event attracted over 200 participants, including academics, legal experts, policymakers, and representatives from international organizations. The conference focused on the effective taxation of...
EUTO in the media
21.07.2025
World Finance
El gran éxodo fiscal
En apoyo de esta preocupación, la investigación del Observatorio Fiscal de la UE demostró que las jurisdicciones con programas CBI de alto riesgo, como Dominica, Santa Lucía, Chipre, Granada, Malta y Vanautu, vieron cómo los depósitos bancarios en paraísos fiscales aumentaban hasta un 55% tras...
21.07.2025
World Finance
Le grand exode fiscal offshore
Les recherches de l'Observatoire fiscal de l'UE ont montré que les juridictions dotées de programmes CBI à haut risque, telles que la Dominique, Sainte-Lucie, Chypre, la Grenade, Malte et Vanautu, ont vu les dépôts bancaires dans les paradis fiscaux augmenter jusqu'à 55 % après le lancement...
21.07.2025
World Finance
The great offshore tax exodus
Further supporting this concern, research from the EU Tax Observatory showed that jurisdictions with high-risk CBI programmes, such as Dominica, St. Lucia, Cyprus, Grenada, Malta and Vanautu, saw bank deposits in tax havens increase up to 55 percent after their CBI schemes were launched or expanded.
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
01.09.2024
The Offshore Talks
Acompáñenos en este atractivo ciclo de conferencias con un dinámico elenco de distinguidos oradores que desvelarán las fuerzas ocultas que impulsan la desigualdad mundial.
Salle R2.21, Ecole d'économie de Paris, Paris School of Economics 01.09.2024
The Offshore Talks
Rejoignez-nous pour un événement captivant avec une liste dynamique d'orateurs distingués qui dévoileront les forces cachées à l'origine de l'inégalité dans le monde.
Room 2-21, Paris School of Economics 01.09.2024
The Offshore Talks
Join us for an engaging lecture series featuring a dynamic lineup of distinguished speakers who will uncover the hidden forces driving global inequality.
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