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A review essay on books by (1) Simon Bulmer, Martin Burch, Caitriona Carter, Patricia Hogwood, & Andrew Scott, British Politics and European Policy-Making: Transforming British into Multi-Level Governance (Basingstoke, UK: Palgrave, 2002); (2) Andrew Geddes, The European Union and British Politics (Basingstoke, UK: Palgrave, 2004); (3) Russell Holden, The Making of New Labour's European Policy (Basingstoke, UK: Palgrave, 2002); & (4) Andrew Jordan, The Europeanization of British Environmental Policy: A Departmental Perspective (Basingstoke, UK: Palgrave, 2002). 18 References.

In October 2019, the European Union adopted the Directive on protecting persons reporting breaches of European Union law, commonly known as the "Whistleblower Protection Directive" (EU Directive). The protection of national policies is beyond the scope of the Directive, as its sole purpose is to encourage people to report "breaches of EU law", ie, to strengthen "enforcement of the Union law and policies in specific areas". The Directive is not concerned with the protection of workers or employees. The Directive treats whistleblowers as an instrument for reporting irregularities. Another proof of the instrumental approach adopted in the Directive is the lack of any financial incentives for whistleblowers. This article's basic thesis is that despite dynamic and multifaceted changes in the economy of individual countries, the accepted model of whistleblowing in the European Union will depend on repeated multidimensional analysis of the principle of the lawyer's loyalty to the organization. The research presented below aims to prove the validity of the adopted thesis.

In October 2019, the European Union adopted the Directive on protecting persons reporting breaches of European Union law, commonly known as the "Whistleblower Protection Directive" (EU Directive). The protection of national policies is beyond the scope of the Directive, as its sole purpose is to encourage people to report "breaches of EU law", ie, to strengthen "enforcement of the Union law and policies in specific areas". The Directive is not concerned with the protection of workers or employees. The Directive treats whistleblowers as an instrument for reporting irregularities. Another proof of the instrumental approach adopted in the Directive is the lack of any financial incentives for whistleblowers. This article's basic thesis is that despite dynamic and multifaceted changes in the economy of individual countries, the accepted model of whistleblowing in the European Union will depend on repeated multidimensional analysis of the principle of the lawyer's loyalty to the organization. The research presented below aims to prove the validity of the adopted thesis.

International audience ; Due to economic globalization, tax havens allow owners to place their capital, even virtually, in financial centers that are particularly undemanding in terms of taxation and control over the origin of the funds thus placed. A distinction must be made between tax havens "stricto sensu", regulatory havens, judicial havens and offshore financial centers (OFC). The United Kingdom has the greatest weight in the world, ahead of Switzerland, Luxembourg, Hong Kong, the Cayman Islands, Singapore and the United States. There is even a certain specialization of "tax havens". Until 2010, the United Kingdom or Switzerland were highly recommended by banks, but today investments in Europe are increasingly risky for Europeans themselves. At the initiative of France, a tax of 3% of the turnover (and not the profits) generated by the exploitation of digital activities has been proposed on these companies. However, tax havens" are still very present in the world of financial markets. Most multinational companies use tax havens to optimize their profits. Democracy is clearly in danger.