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"For the first time, details on the determination of taxable income under the proposed Council Directive are compared to prevailing corporate tax accounting regulations in all 27 Member States, Switzerland and the US. The study presents evidence on the scope of differences and similarities between national tax accounting regulations and the directive’s treatment in a complete, yet concise form. Based on this comprehensive comparison, it goes on to discuss remaining open questions and adjustments needed if the directive is to be implemented in national tax law. Readers seeking a basis for taking an active part in the public debate will find a valuable source of information and a first impression of how the proposed CC(C)TB would affect corporate tax burdens in the European Union."

"EU data protection law imposes a series of requirements designed to protect individuals against the risks that result from the processing of their data. It also distinguishes among different types of actors involved in the processing, setting out different obligations for each actor. The most important distinction in this regard is the distinction between "controllers" and "processors". Together, these concepts provide the very basis upon which responsibility for compliance with EU data protection law is allocated. As a result, both concepts play a decisive role in determining the potential liability of an organisation under EU data protection law, including the General Data Protection Regulation (GDPR). Technological and societal developments have made it increasingly difficult to apply the controller-processor model in practice. The main factors are the growing complexity of processing operations, the diversification of processing, services and the sheer number of actors that can be involved. Against this background, this book seeks to determine whether EU data protection law should continue to maintain the controller-processor model as the main basis for allocating responsibility and liability. This book provides its readers with the analytical framework to help them navigate the intricate relationship of roles, responsibility and liability under EU data protection law. The book begins with an in-depth analysis of the nature and role of the controller and processor concepts. The key elements of each are examined in detail, as is the associated allocation of responsibility and liability. The next part contains a historical-comparative analysis, which traces the origin and development of the controller-processor model over time. To identify the main problems that occur when applying the controller-processor model in practice, a number of real-life use cases are examined (cloud computing, social media, identity management and search engines). In the final part, a critical evaluation is made of the choices made by the European legislature in the context of the GDPR. It is clear that the GDPR has introduced considerable improvements in comparison to EU Directive 95/46. In the long run, however, further changes may well be necessary. By way of conclusion, a number of avenues for possible improvements are presented. Dr Brendan Van Alsenoy is a Legal Advisor at the Belgian Data Protection Authority and a senior affiliated researcher at the KU Leuven Centre for IT & IP Law, and co-editor of Privacy & Persoonsgegevens. He has previously worked as a legal researcher at the KU Leuven Centre for IT & IP Law, with a focus on data protection and privacy, intermediary liability and trust services. In 2012, he worked at the Organisation for Economic Co-operation and Development (OECD) to assist in the revision of the 1980 OECD Privacy Guidelines."

"For almost three decades, the European Union (EU) has adopted measures to regulate consumer transactions within the internal market created by the EU Treaties. Existing legislation is largely based on directives harmonizing aspects of national consumer laws. This Brief argues that a more appropriate approach for EU consumer law would be legislation in the form of a regulation which is applicable to cross-border transactions only. The author considers the constitutional constraints of the EU Treaties, before examining the case for a cross-border-only measure. He argues that the cross-border approach is preferable, because it would provide clearer benefits for consumers seeking to buy goods and services across borders, while not upsetting domestic law unnecessarily, in particular in the context of e-commerce, with implications for industry, policymaking, and regional development. The Brief concludes by suggesting that a successful EU measure on cross-border consumer transactions could create a template for global initiatives for transnational consumer law."

"The European Commission envisages putting forward a proposal for a tax reform that would allow improving the efficiency and simplicity of the corporate income tax systems. This report assesses the impact of a Common corporate tax base (C.C.T.B.) on the size of the corporate tax bases of E.U. companies. The results of the report shall help to evaluate the economic consequences of the introduction of a harmonised set of tax accounting rules. The estimates are based on the European Tax Analyzer with data from the year 2006 and apply options specified by the Commission's Steering Group."