https://hdl.handle.net/10419/174701 Fri, 30 Oct 2026 23:41:40 GMT 2026-10-30T23:41:40Z https://hdl.handle.net/10419/339193 Title: Boosting competitiveness: 10 actions for deeper and better capital markets in EU member states Authors: Abdi, Ismail; Dugo, Andrea; Erixon, Fredrik; Guinea, Oscar; Pandya, Dyuti; du Roy, Oscar Thu, 01 Jan 2026 00:00:00 GMT https://hdl.handle.net/10419/339193 2026-01-01T00:00:00Z https://hdl.handle.net/10419/339234 Title: Cloud resilience and security: Why exit, portability, and lifecycle design matter Authors: Bauer, Matthias; Pandya, Dyuti Abstract: The future of computing points to cloud services remaining deeply embedded across sectors. As cloud technologies converge with edge networks and connected devices, resilience and security are no longer secondary technical issues but central policy concerns. This paper shows that resilience is strengthened not by isolation or localisation mandates, but by preserving architectural choice, interoperability, and competitive multi-cloud options across the lifecycle. Many of the decisive factors that affect resilience occur at onboarding - how a cloud provider, tools, licences, and security controls are selected and integrated - and whether workloads and safeguards can in practice be reconfigured, substituted, or exited during disruption. Across business, standards, cybersecurity, and competition communities, resilience is understood as a structural property of architecture, governance, and contractual control. The key test is whether organisations retain credible choices at every stage of the cloud journey, from migration to multi-cloud to exit. Concentration becomes a risk only when portability and switching are restricted in practice. Thu, 01 Jan 2026 00:00:00 GMT https://hdl.handle.net/10419/339234 2026-01-01T00:00:00Z https://hdl.handle.net/10419/339335 Title: Europe's frontier countries: The EU's geopolitical test Authors: Pchaladze, Tengiz Thu, 01 Jan 2026 00:00:00 GMT https://hdl.handle.net/10419/339335 2026-01-01T00:00:00Z https://hdl.handle.net/10419/339282 Title: From digital tax symbolism to meaningful reform: Europe's substantial VAT gap as a source of untapped fiscal capacity Authors: Bauer, Matthias; Pandya, Dyuti Abstract: Europe does not suffer from a lack of tax instruments - it suffers from too many. Over the past decade, new layers of corporate, digital, and global tax rules have been added to an already complex system, often delivering limited revenues while increasing legal uncertainty, compliance costs, and economic distortions. We argue that stronger industrial competitiveness and sustainable public finances will not be achieved through new digital taxes or unilateral corporate tax initiatives, but by strengthening existing tax bases and improving the efficiency, simplicity and predictability of current frameworks. The multilateral approach has delivered some tangible progress, notably by enhancing transparency through country-by-country reporting, even if the full effects of its implementation are still unfolding. That said, further OECD initiatives should be rejected if they risk adding additional layers of complexity without enhancing global coherence or legal certainty. Alongside international coordination, the most promising path lies in domestic tax reform. Governments should prioritise simplification, transparency and the strengthening of broadbased consumption taxes, particularly VAT, which remain the backbone of European public finances. Well-designed domestic reforms can strengthen fiscal resilience, enhance industrial competitiveness by reducing economic distortions and compliance burdens, and enable countries to secure first-mover advantages in an increasingly competitive global environment. Thu, 01 Jan 2026 00:00:00 GMT https://hdl.handle.net/10419/339282 2026-01-01T00:00:00Z