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This paper assesses the loss of tax revenue to the EU through aggressive corporate tax planning to be around 50-70 billion euro per annum. On an assumption of no base from sources other than profit shifting, then this figure jumps to 160-190 billion euro. The paper presents the methodology used and the country-by-country calculations on which these figures are based. It describes the common tools used in aggressive planning, and the impacts these have on tax revenue, concluding with an assessment of the inefficiencies created by individual tax arrangements for large multinational companies in the European Union. ; peer-reviewed

Legislative powers and normative instruments -- Implications of a binding European Charter of Fundamental Rights for the individual decisions made by the European public administration -- The impact of the Charter of Fundamental Rights on decisions adopted by member states -- Toward a law on administrative procedure -- Judicial protection.

Preliminary Material -- I. Introduction -- II. Substantive Framework for the Study -- III. Asylum and Evidence -- IV. Evidence in the European Appellate Asylum Procedure -- V. Use of Evidence in German Appellate Asylum Procedure -- VI. Evidence in Finnish Appellate Asylum Procedure -- VII. Evidence in English Appellate Asylum Procedure -- VIII. Comparison of Evidentiary Standards -- IX. Harmonisation of Procedures in the Common European -- X. Evidence in European Appellate Asylum Procedure -- Annex I -- Bibliography -- Index.

Contents: Introduction, Paul G. Nixon and Paul A. Shotton; Change and continuity in the composition of the lobby community in the European Union: lobby explosion and lobby tourism?, Joost Berkhout; Issue areas, political arenas and interest groups, Anne Skorkjær Binderkrantz and Helene Helboe Pedersen; Evaluating pluralism: interest groups' policy demands and lobbying success in the European Commission's open consultations. A case study in environmental policy, Adriana Bunea; Outnumbered, but not outgunned? The participation of citizen groups and business interests in national and EU level consultations on EU policies, Rainer Eising; Regions lobbying the European Union: organizational forms, policy portfolios and venue selection, Bert Fraussen and Tom Donas; Privileged access to the European Commission's stakeholder consultations, Henrik Hermansson; Social media and the politics of interest representation, Paul A. Shotton and Adam W. Chalmers; A practical guide to European Union lobbying campaigns, Natacha Clarac and Stéphane Desselas; Advocacy 3.0: adapting to a new public policy paradigm, Tom Parker and Gabriel Gonzalez; Changing nature of public affairs agencies: the role of 'thought leadership', David O'Leary; Public affairs case study: The Centre - Brussels' first think-do tank, Martin Porter; European Union think tanks and public affairs: a fine line between independence and advocacy, Hans Martens; Conclusion, Paul A. Shotton and Paul G. Nixon; Index.

COVER; Sestino; Indice; Capitolo I -- L'evoluzione della politica dell'Unione europea nei riguardi della tutela dei diritti dell'uomo, specie di natura religosa; Capitolo II -- Verso un passaggio dalla tutela dei diritti umani alla disciplina indiretta del fenomeno religioso. Analisi dei modelli europei; Capitolo III -- L'evoluzione del pensiero ideologico europeo: fattori normativi, giurisprudenziali e politici incidenti.

Front -- Contents -- Acknowledments -- List of contributors -- Chapter 1 The Impact of 11 September 2001 and the 'War on Terror' on European Foreign and Security Policy: Key Issues and Debates -- Chapter 2 The Shock of the Real? Trends in European Foreign and Security Policy since September 2001 -- Chapter 3 The Legality of Anticipatory Military Action after 9/11: The Slippery Slope of Self-defence -- Chapter 4 The European Union and the Reform of the United Nations -- Chapter 5 The Doctrine of 'Responsibility to Protect' and the EU Stance: A Critical Appraisal -- Chapter 6 'Conflict Prevention' versus 'Coercive Prevention': Where Does the EU Stand? -- Chapter 7 The Post-September 2001 Security Agenda: Have the European Union's Policies on Africa Been Affected? -- Chapter 8 The EU and Bosnia after Dayton: The Reform of International Policy towards Bosnia -- Chapter 9 Rethinking or Readapting EU Policy towards the Mediterranean and the Middle East after 9/11? -- Chapter 10 EU and US Policies towards Iran: Common Objectives and Different Approaches -- Chapter 11 European Military Changes since 9/111 -- Chapter 12 Crisis - What Crisis? Transatlantic Relations in the Age of Bush.