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business taxation

This tag is associated with 10 posts

Common consolidated corporate tax base (CCCTB) [EU Legislation in Progress]

The European Commission has decided to re-launch the common consolidated corporate tax base (CCCTB) project in a two-step approach, with the publication on 25 October 2016 of two new interconnected proposals: on a common corporate tax base (CCTB), and on a common consolidated corporate tax base (CCCTB). The 2011 CCCTB proposal (COM(2011) 121) was withdrawn on the same day. Continue reading

Common corporate tax base (CCTB) [EU Legislation in Progress]

The European Commission has decided to re-launch the common consolidated corporate tax base (CCCTB) project in a two-step approach, with the publication of two new interconnected proposals on a common corporate tax base (CCTB) and a common consolidated corporate tax base (CCCTB). Continue reading

Hybrid mismatches with third countries [EU Legislation in Progress]

Written by Cécile Remeur (2nd edition), Hybrid mismatch is a situation where a cross-border activity is treated differently for tax purposes by the countries involved, resulting in favourable tax treatment. Hybrid mismatches are used as aggressive tax planning structures, which in turn trigger policy reactions to neutralise their tax effects. When adopting the Anti-Tax Avoidance … Continue reading

Apple state aid decision in a nutshell

Corporate aggressive tax avoidance uses loopholes, asymmetries and mismatches of tax rules that allow MNEs to stay ‘One step ahead’. Such schemes are based on MNEs’ size and their structure which allows them to organise in such a way as to shift profits to low, or no-tax locations, resulting in a reduced tax bill. Continue reading

Country-by-country reporting for multinational enterprise groups [EU Legislation in Progress]

Written by Cécile Remeur (3rd edition), New proposals on transparency would provide tax authorities with comprehensive and relevant information on the activities of multinational enterprise (MNE) groups to help countries fight tax avoidance and aggressive tax planning. Action has been designed to be implemented at both international and European Union (EU) levels. In particular, Action … Continue reading

Panama papers: A need for global action on tax

Written by Cécile Remeur, The practices and policies of taxpayers and tax jurisdictions that make revenues and tax bases opaque, reducing tax bills and resulting in lost resources for countries, have been continuously in the news over recent days. Yet, the ‘Panama papers’, revealed as a result of a joint journalistic investigation (under the auspices … Continue reading

EU reforming corporate tax rules [What Think Tanks Are Thinking]

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 … Continue reading

Tax rulings and state aid – literature

Written by Veronika Kunz and Teresa Garcia Lopez The Special Committee of the European Parliament on Tax Rulings and Other Measures Similar in Nature or Effect (TAXE) “will look into tax ruling practices […], but will also review the way the European Commission treats state aid in member states and the extent to which they … Continue reading

Lutte de l’UE contre la fraude et l’évasion fiscales

La fraude et l’évasion fiscales pèsent sur les budgets et les contribuables de l’Union européenne (UE) car, en permettant à certains de ne pas payer ou de moins payer d’impôts, elles privent les budgets de recettes fiscales. Pour réintégrer les recettes fiscales non perçues, la lutte contre la fraude et l’évasion fiscales doit être coordonnée, … Continue reading

A financial transaction tax in 11 Member States

6 language versions available in PDF format Einführung einer Finanztransaktionssteuer in 11 Mitgliedstaaten Un impuesto sobre las transacciones financieras en 11 Estados miembros Une taxe sur les transactions financières dans onze États membres Un’imposta sulle transazioni finanziarie in undici Stati membri A financial transaction tax in 11 Member States Podatek od transakcji finansowych w 11 … Continue reading

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