Senior Lecturer in law @CityLawSchool, PhD from @celkcl Currently researching EU law - differentiated integration and tax - as well as international tax law
Joined January 2020
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NextGenerationEU: Will the Debt be Repaid by EU Own Resources or Member State Taxpayers? Title of my new article
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ssrn.com/abstract=4383106 Spoiler alert: heavy reliance on tax+EU seems a long way off generating enough money to repay the debt. @SSRN @CityLawSchool @CityLaw_ISEL
Maria Kendrick retweeted
Read the new Policy Paper and Blog by Michael P. Devereux.
"An Excess Profits Tax."
Policy Paper: oxsbs.link/3y47GeD
Blog: oxsbs.link/4fb3WZr
Maria Kendrick retweeted
Corporation tax has become impossibly complicated. The move to "full expensing" was incomplete. The constant changes to the rate (three in one year) make it difficult to plan. The OECD global minimum tax means that the largest companies pay two taxes taxpolicy.org.uk/2023/10/23/…
Maria Kendrick retweeted
The UK govt now spends as much as the average advanced economy. But we still raise less in tax than the average. As a result, we've gone from having below-average to above-average government debt levels.
New from my (non-tweeting) @TheIFS colleagues: ifs.org.uk/articles/spending…
Maria Kendrick retweeted
The Next Generation EU recovery instrument entered the 2nd half of its lifecycle at the start of 2024
📸We provide a snapshot of the use of NGEU funding so far
epthinktank.eu/2022/02/03/na…
@EP_Budgets @JanOlbrycht @mmargmarques @JMFernandesEU @ValerieHayer @RasmusAndresen
Maria Kendrick retweeted
Let’s talk about the Tax Gap. Is @RachelReevesMP goal of spending £555m to yield £5bn realistic?
1/n
Maria Kendrick retweeted
👉Check out the review of Prof @faheye's 'The EU as a Global Digital Actor' @hartpublishing 2022, prepared by Prof Synodinou @Law_UCY!
📖Continue reading by ordering your copy of the book here: bloomsbury.com/uk/eu-as-a-gl…
@CityUniLondon @CityLawSchool #EUglobalactor #EUdigitalactor
The April 2024 issue (Vol. 61 No. 2) of the CML Rev is out!
Ft. Philipp Hacker (@viadrina) on sustainable AI regulation, Pablo Ibáñez Colomo (@LSELaw | @collegeofeurope) on competition on the merits, Ségolène Barbou des Places (@SorbonneParis1) on equality between EU citizens and third-country nationals in European arrest warrants, Tatiana-Eleni Synodinou’s (@UCYOfficial) review of “The EU as a Global Digital Actor: Institutionalising Global Data Protection, Trade, and Cybersecurity” by Elaine Fahey (@faheye | @CityLawSchool), and plenty more!
kluwerlawonline.com/journalI…
Maria Kendrick retweeted
The Emissions Trading Scheme (#ETS) and the Carbon Border Adjustment Mechanism (#CBAM) - @MariaKendrick14 @CityUniLondon
zenodo.org/records/10670032
#NextGenerationEU #EUOwnResources #EUdebt – at Dublin City, Ireland
Maria Kendrick retweeted
Very special evening tonight with President van der Woude of the General Court on our 50th anniversary! On systems for #cooperation & #integration
Maria Kendrick retweeted
Two key tax policy points, where I share Dan's frustration:
(1) Number 1 rule, if you cannot define it, you cannot tax it. Disposable income, robots, etc.
(2) Policy aim =/ policy instrument. Just because the aim is meritorious, does not mean the (tax) instrument is appropriate.
Maria Kendrick retweeted
The EU is really trying to make the Hamiltonian moment happen. politico.eu/article/spending…
Maria Kendrick retweeted
👏ISEL Member @MariaKendrick14 @CityLawSchool presented her research at the #REBUILD Annual Conference #nextgenerationeu: Furthering Economic, Legal & Fiscal #integration, organised by @DCU_Brexit_Inst @DCU⬇️
Check out her latest article on the topic🔗papers.ssrn.com/sol3/papers.…
The DCU Brexit Institute would like to thank to all those who contributed their papers, presentations and great discussions we had over the two days at the @REBUILDCentreEU Annual Conference.
Thank you also to the @EPinIreland for hosting us at such a wonderful venue!
ALT DCU Brexit Institute Event - REBUILD Annual Conference 2024
ALT DCU Brexit Institute Event - REBUILD Annual Conference 2024
ALT DCU Brexit Institute Event - REBUILD Annual Conference 2024
ALT DCU Brexit Institute Event - REBUILD Annual Conference 2024
Maria Kendrick retweeted
🗓️On Wednesday 24 January, we will publish a special report on EU efforts to reduce CO2 emissions from passenger cars.
Maria Kendrick retweeted
The European Court of Auditors @EUauditors is currently working on a report on 'Harmful Tax Competition', looking into the effectiveness and design of the range of tax measures the EU implemented these past few years. Report expected in Q3 2024! eca.europa.eu/Other%20public…
Maria Kendrick retweeted
From The Times today. If you introduce a tax to change behaviour and it works, it won’t be a big revenue raiser. And vice versa. Regardless of the value of your case, campaigners beware this flaw in your logic.
Maria Kendrick retweeted
Arguably, these incentives may be more efficient that those offered so far, but competition may be even stronger that before, as value of substantive investment goes up. I envisage high demand in coming years for expertise / capacity on drafting these new incentives.
Maria Kendrick retweeted
Predictably and predicted, the re-drafting of corporate tax incentives that pass the global minimum corporate tax rate has started.
This quoted post is unavailable.
Maria Kendrick retweeted
"...the costs of compliance is seen by most as being well in excess of any tax which is likely to be due" - Alan McLean, chair of Business at OECD’s tax committee talking about the global minimum tax
news.bloombergtax.com/daily-…
Maria Kendrick retweeted
Amount A is the result of compromises. And those result in apportionment with market metrics and production metrics. It's a three factor apportionment system that acts like a Rube Goldberg machine. Apportionment is tricky, and Amount A is worse than basic apportionment.
