Suchergebnisse

Based on original research this book is a unique attempt at a general assessment of EU frontiers. Internal frontiers are losing some of their key functions but there are many responses to the new situation, as a case study of French frontiers abundantly illustrates. An examination of the EU external frontier shows that the EU is acquiring some state-like features, but the eastern frontier provides abundant evidence of the external frontier's complexity. The authors conclude that the increasing openness of national frontiers will continue, but their effective abolition, whether by European integration or through 'globalization', is improbable.

"Over the past five decades, the European Union (EU) has developed into the most legally and politically authoritative regional organization in the world, wielding significant influence across a wide range of issue areas. European Union and Environmental Governance focuses on the growing global role of EU environmental and sustainable development policies in Europe and around the world. Written in a concise and accessible manner, this book introduces and examines the major European and global environmental issues, debates, and policies and provides a critical, evidence-based evaluation of the achievements and shortcomings to date in EU environmental and sustainability governance. Providing both an historical overview and a discussion of the major future legal, political and economic challenges to the realization of EU goals related to better environmental governance, the authors offer a comprehensive introduction to this key issue. This book will be useful reading for students of global environmental politics, comparative environmental politics and policy, international organizations, European politics, and environmental studies. "--

The European proposal on a Common Consolidated Corporate Tax Base suggests a sharing mechanism based on the application of an apportionment formula. This formula includes three different factors (labour, assets and sales) with equal weighting. Despite the virtues of this method, we believe that the suggested formula is far from being consistent from an economic point of view and that European institutions should revise it before continuing with the negotiation process. In order to design a new formula, it is vital to take into consideration the objectives of the European proposal and the growing concern about the phenomenon of profit shifting in the EU context. In the light of these premises, two different alternatives are analysed in this article. On the one hand, we refer to the possibility of using a two-factor formula for distributing the tax base amongst Member States, based on assets and labour as productive factors. On the other, we suggest a formula exclusively based on sales as an income-generating factor. Although both alternatives are far from being perfect, we conclude that a single-sales factor formula offers a large number of advantages and is an efficient method to fight against profit shifting strategies.

Article 8b of the Treaty on European Union (TEU) extends municipal & European electoral rights to all Union citizens residing in each member state. This is clearly one of the most controversial provisions of the TEU, since municipal political rights have traditionally been extended only to the citizens of a particular state. In discussing the potential consequences of this principle of equal treatment, it is argued that Article 8b will necessarily have some effect on the overall regulation of the political participation of nonnationals in various member states & that it will ultimately require a full guarantee of the political freedoms of expression, assembly, & association. M. Maguire

Most of the papers presented at the International Seminar on the European Union in World Politics, held at New Delhi during 21-22 May 2003