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.
26.03.2025
Aligning Competitiveness and Sustainability: How Border Adjustments Can Strengthen the EU’s Agricultural Policy
Preserving competitiveness does not require lowering environmental standards. Instead, well-designed policies can facilitate an alignment of both goals.
19.03.2025
Enforcing Taxes on Cryptocurrencies
Cryptocurrencies pose substantial challenges to tax enforcement due to their anonymous and decentralized properties, undermining conventional regulatory practices. We study the impact of an ambitious new enforcement initiative aimed at addressing these challenges...
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
01.04.2025
Le Monde
L’Observatoire européen de la fiscalité imagine une « taxe pesticides » aux frontières
Taxer les usages de pesticides dans les produits d’importation, à l’image de la taxe carbone aux frontières de l’Union européenne (UE), qui devrait entrer en vigueur en 2026 ? C’est la piste explorée par une note de l’Observatoire européen de la fiscalité...
17.03.2025
Jornal de Negocios
Quentin Parrinello: "Não vamos resolver as crises de hoje com os instrumentos habituais"
Estamos a lidar com uma crise sem precedentes e isso requer pensar fora da caixa. Não vamos resolver as crises de hoje apenas com os instrumentos habituais. Precisamos de dinheiro numa dimensão de que nunca precisámos antes. Não só para a defesa, mas para garantir que os fundos para a defesa não...
17.03.2025
Bloomberg Tax
EU Wealth Tax Could Raise €67 Billion, Think Tank Says
The study, published Monday, said the funds could partly close the large spending gap in the EU. A major 2024 report said the EU needs to spend an additional €800 billion to be competitive and to meet its climate goals, as well as €250 billion on defense, according to think tank Bruegel.
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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