Written by Marcin Grajewski
The European Commission held an orientation debate on 27 May on updating corporate taxation rules to make them fairer, more transparent, more growth-friendly and better shielded against abuse. The discussion will feed into an Action Plan, to be presented in June, which is expected to reopen the discussion on a Common Consolidated Corporate Tax Base in the EU. On March 18, the Commission presented its Tax Transparency Package, which strengthens the exchange of information between Member States on their tax rulings.
European Commission President Jean-Claude Juncker has made the fight against tax avoidance and evasion a top priority, as reports that large corporations use aggressive cross-border accounting practices to lower their tax obligations have sparked controversy.
This note highlights a selection of blog posts, commentaries and studies by major international think tanks and research institutes on reforms of EU taxation rules, with hyperlinks to the texts concerned.
U.S. Tax Foundation, May 26, 2015
Tax Justice Network, May 4, 2015
Bruegel, January 29, 2015
European Council on Foreign Relations, November 17, 2014
European Centre for International Political Economy, October 14, 2014
Cato Institute, June 6, 2014
Progressive Policy Institute, May 18, 2015
Swedish Institute for European Policy Studies, April 2015
Federation of European Accountants, April 2015
Tax Justice Network, March 18, 2015
Oxfam International, March 2015
Centre for European Policy Studies, February 15, 2015
European Network on Debt and Development, November 2014
Ludwig Von Mises Institute, August 13, 2014
- S. Tax Foundation, August 2014
Bruegel, French Council of Economic Analysis, July 7, 2014
University of Zurich, Journal of Common Market Studies, 2013
Istituto Bruno Leoni, April 16, 2015
Columbia University, University of Illinois, University of Virginia, October 2013
Chatham House, February 2013