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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

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.

AbstractThe literature on legislative decision‐making and bargaining in the EU has reached a common conclusion that the European Parliament (Parliament) and the Council of the European Union (Council) are on an equal footing in the main legislative procedure, the co‐decision procedure. We present theoretical and empirical evidence to suggest that this is not the case. First, our analysis of the formal rules reveals that the Council has conditional agenda‐setting power due to a change in the majority thresholds for adopting legislation from the first to the second reading in the Parliament. This change has important implications for the internal dynamics of the Parliament and its institutional powers vis‐à‐vis the Council. Testing these analytical considerations of the formal decision rules against voting data on all co‐decision legislation adopted in the two institutions between 1999 and 2004, our empirical findings show that: first, from 1999 to 2004 coalition formation in the Council fell predominantly along the traditional left–right political dimensions when negotiating co‐decision proposals. Second, when disagreement over legislation is recorded in the Council, a strong divide can also be found in the Parliament. Third, when the Parliament is divided along party political lines, it is less likely to be able to meet the absolute majority requirement for amending the proposal adopted by the Council. Lastly, Parliament amendments are most likely to be adopted when a decision by voting is requested by a party group associated with the main ideological contingency in the Council.

The paper "Israel in the European neighborhood policy" attempts to explain the importance of the relation EU-Israel for the security of the European Union, but also for the global security. This task will be accomplished by analyzing basic documents vital for European political architecture, such as the European Security Strategy, Strategy Paper for Israel for the period 2007-2013, or EU/Israel Action Plan. The speeches of members of European Commission about the relation of EU with Israel are also important sources of the present paper, bringing valuable ideas who successfully complete the content of EU-Israel treaties. This paper attempts, also, to explain the functionning and the role of European neighborhood policy, its principles of action and objectives and, later on, to analyse the importance of Israel as a country found in the proximity of European Union. The reason for choosing Israel from all the other neighbors of the European Union, as subjects of European neighborhood policy, was the common values reflected in tradition and culture of the Jews from Israel and of the Europeans, enhanced by the European Jewry Heritage from Europe. We consider that the relationship between European Union and Israel is very normal and useful.
Among the priorities of action established by the two parts as a consequence of European Union-Israel treaties, we would like to point out the assignment to fight against anti-Semitism and against terrorist actions. The Jewish people are a people who passed through a lot of difficulties and inconveniences during history and through a great tragedy during the Holocaust. Israel represents the refuge they longed for centuries and democratic states do support Israeli aspiration towards having their own fatherland. Anti-Semitism increased now in the Arab world being the consequence of the conflicts between Palestinians and Israelites in the last decades. Some times it can take the form of terrorist action and hence the connection with terrorist networks. The fight against terrorism is not strictly connected with anti-Semitism; terrorist networks are acting more and more widely, including actions versus western civilization. So it is both in the interest of Europeans and Israel to act against the ones who put in danger the basic human values. Both Israel and European Union and United States also, have to reconsider their relation with Arab world whose aggression increased as being home for numerous extremist and terrorist Islamic movements. Terrorism is the present day threat and not a global war. But terrorism can cause much more damage than a war as affecting the entire world and mainly civilians. No place can be safe enough when confronting with such a threat. But the treaties between Israel and European Union have also economic, social, political, security related objectives. They have at their base the common values that Israel and European Union countries share: democracy, human rights and respect for fundamental freedoms. They wish to create more prosperous and secure countries. And they open European economy to Israeli participation. Strenghtening the economic ties between Israel and European Union, all sectors of cooperation will be strenghtened because economic interest is at the basis of long term relations. The method of work will be critical interpretation of the documents concerning European neighbourhood policy and its connection to Israel. The purpose is to understand the written base of EU and Israel relations as a precondition for further possible analysis of the diplomatic relations and politics of the two entities. Our position is to encourage the relationship between Israel and European Union. Israel and the European Union countries are united through historical ties as Jews from whole Europe contributed after 1948 to the creation and development of the Israelian state. Their relationship appears us very normal and an expected result.

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.