Investigating a Tax Loophole that Costs EU Countries Billions of Euros

The war in Ukraine has tested the resilience and unity of the European Union in unprecedented ways. As with some past European crises, EU member states have shown a willingness to unify and cooperate. However, unlike during other crises, this hasn’t resulted in strengthened EU regulatory or fiscal powers. In recent research, Professor Tanja Börzel at Freie Universität Berlin explores why this is the case.

Individuals with dyslexia encounter difficulties in learning to read, despite possessing a normal level of intelligence and having access to qualified teachers and educational materials. However, the causes of dyslexia remain disputed. One suggestion is that dyslexia may be related to stress, either experienced by the afflicted individual at a young age, or through inheriting stress-related biological changes from their parents. Dr John Kershner, a neuropsychologist at the University of Toronto, has conducted extensive research on this alternative hypothesis and provides compelling evidence to support this emerging concept.

Dr. P. R. Raghavan, CEO and Chairman of Nanorx Inc., developed Metadichol, a nutritional supplement that has shown potential in treating a range of health issues. Dr. Raghavan suggests that the supplement may help to stave off illnesses such as diabetes and antibiotic-resistant infections.

Anesthesia in the US is currently delivered through a team-based approach, with physician anesthesiologists supervising certified registered nurse anesthetists. However, in over 20 states, there is no requirement for nurse anesthetists to be supervised by anesthesiologists, allowing them to work independently. This has resulted in a bitter turf war over the rights and responsibilities of physicians and advanced practice nurses working in this discipline to provide patient care, paving the way for daily acrimony and a toxic working environment. The mindset behind this adversarial approach can be compared with a “finite game”, where there are clear winners and losers. Aiming to challenge this dysfunctional tribalism, Dr. Matthew Sherrer from the University of Alabama Birmingham and colleagues have drawn on an alternative mindset: the infinite game.

Artificial intelligence – or AI – is receiving increasing attention for its rapid development and potential to change society. Researchers are working hard to develop its capabilities, while regulators are racing to ensure it is managed and governed properly. But what do we mean by AI, and how can we define such a complex term? In a recent paper, Professor Pei Wang at Temple University argues that the lack of an agreed definition makes it difficult for policymakers to assess what AI will be capable of in the near future, or even which kinds of AI are desirable. To combat this, he discusses what makes a robust definition, and suggests his own.

Businesses today exist in a changing world, which brings both opportunities for growth and increasingly complex challenges. To survive and thrive, organisations need a robust understanding of HR management. In their research, Professor Xiaobei Li and her colleagues at various universities, including University of New South Wales, Arizona State University and Peking University, recently explored how organisations can motivate their staff to ensure high-quality performance.

India has seen impressive economic and institutional growth in recent years, but the country isn’t yet meeting its full potential. In a world that is increasingly volatile and uncertain, how can India overcome its challenges and ensure resilience into the future? In her recent work, Professor Uma Lele explores various ways that India can achieve this.

Cum-ex trading in European markets has been widespread, in which investors wrongfully receive refunds on dividend withholding tax they have never paid. Moritz Wagner and Xiaopeng Wei at the University of Canterbury and Adelaide recently explored the extent of this trading practice and its impact on markets and tax revenues.

Experienced engineers are typically equipped with advanced technical knowledge and a unique professional skillset. These skillskets are often paried with impressive intuition, which allows engineers to devise solutions to complex real-world problems. Engineering faculty at Bucknell University, Embry-Riddle Aeronautical University, and The Ohio State University recently engaged in important research to further our understanding of intuition in engineering practice.

Foreign direct investment occurs when a resident in one economy invests in and establishes significant influence over an enterprise in another economy. In a changing geopolitical landscape, the EU and its member states have introduced novel mechanisms for screening foreign direct investment for national security risks. However, these mechanisms vary substantially in how they operate. In a recent study, Professor Sarah Bauerle Danzman at Indiana University and Professor Sophie Meunier at Princeton University explore the factors that explain this. They also highlight key policy implications in this shift towards a more assertive EU investment policy.