The call for tenders covers 2 types of services:
lot 1: access to a database, along with an annual report, and a calculator of comparable forward-looking indicators relating to effective levels of company taxation using a model approach based on the Devereux-Griffith methodology for the time span 2005–2020;
lot 2: provision of on-demand supporting services for the performance of ad hoc economic analyses with respect to the development of effective tax burdens over time and the impact of specific corporate tax reforms in the EU using an additional model.
Using a model approach based on the Devereux-Griffith methodology for the time span 2005–2020, external expertise is sought for such services in order to ensure data quality, coverage, availability, quick response, accuracy, continuous monitoring, standardised formatting and comparability.
External expertise is sought to carry out a number of ad hoc economic analyses on specific corporate tax topics as identified by the Commission. The topics to be examined are related to the analysis of fiscal aspects with respect to the development of effective tax burdens over time and the impact of specific corporate tax reforms in the EU within the framework of the Commission work programme and important corporate tax developments on the national, European and international level.