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Cécile Remeur

This tag is associated with 19 posts

State aid and the pandemic: How State aid can back coronavirus economic support measures

The coronavirus pandemic and its financial and economic consequences have caused a major economic downturn, and the European Union (EU) has moved rapidly to respond with monetary and fiscal policy measures. Continue reading

EU policies – Delivering for citizens: The fight against tax fraud [Policy Podcast]

Tax policy, and the fight against tax fraud, have gained particular exposure over the five past years as a result of the light shed by repeated tax leaks and the related journalistic investigations. Continue reading

Understanding money laundering through real estate transactions

Money laundering through real estate transactions integrates black funds into the legal economy while providing a safe investment. It allows criminals to enjoy assets and derived funds having camouflaged the origin of the money used for payment. Continue reading

Detailed technical measures for the definitive VAT system for cross-border goods trade [EU Legislation in Progress]

The common European value added tax (VAT) system was set up in 1967 and reformed to adapt it to the entry into force of the internal market in 1993. Therefore, the existing rules governing intra‑Community trade, which were intended to be transitory, are 25 years old. Continue reading

VAT for small enterprises [EU Legislation in Progress]

Value added tax (VAT) is a consumption tax borne by the final consumers and collected by businesses as taxable persons. Businesses have VAT administrative obligations and act as VAT collectors. Continue reading

The collaborative economy and taxation: Taxing the value created in the collaborative economy

A relatively recent phenomenon, the collaborative economy has become mainstream in a decade in some areas of activities, such as car-sharing or short-term lets. Although it is now a well-known term – with alternative names from the ‘sharing’ to ‘gig’ to ‘peer‑to‑peer’ economy – it remains difficult to grasp precisely, beyond the central feature that potential consumers and providers are connected via a digital platform that matches demand and supply, providing cheap access to information on a very large scale. Continue reading

Tax transparency for intermediaries [EU Legislation in Progress]

The situations highlighted by the ‘Panama papers’ leak in April 2016 show how certain intermediaries and other providers of tax advice appear to have facilitated companies and individuals in avoiding taxation, often through complex cross-border schemes involving routing assets to, or through, offshore entities. Continue reading

PANA committee of inquiry [Plenary Podcast]

The European Parliament’s ‘Committee of Inquiry to investigate alleged contraventions and maladministration in the application of Union law in relation to money laundering, tax avoidance and tax evasion’ (PANA committee) was established in June 2016. Continue reading

‘Paradise papers’ in a nutshell

The latest leak of tax-related documents, known as the ‘Paradise papers’, was made public on 5 November 2017. The results of a joint investigation are now being released in instalments. The papers provide additional evidence on the involvement of offshore law firms in tax optimisation practices. 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

Public country-by-country reporting by multinational enterprises [EU Legislation in Progress]

Tax transparency has gained particular importance as a tool in the fight against tax avoidance and tax evasion, particularly in the field of corporate income tax and aggressive tax planning. Cooperation between tax authorities aims at allowing them to obtain information covering the global business of multinational enterprises (MNEs), and progress has already been made in this area. Continue reading

Double taxation dispute resolution mechanisms in the European Union [EU Legislation in Progress]

Double taxation happens when two (or more) tax jurisdictions impose comparable taxes on the same cross-border taxable event. This can happen since taxation is a sovereign right for individual countries. Continue reading

Reduced VAT rate for e-publications [EU Legislation in Progress]

Written by Cécile Remeur (3rd edition, updated on 20.12.2018), The fact that print and digital publications have been subject to separate value added tax (VAT) rates essentially means that products that are considered to be comparable and substitutable have been treated differently to one another. This situation resulted from rules which, on the one hand, … 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

Anti-tax-avoidance directive [Legislation in progress]

Written by Cécile Remeur (1st edition), The proposal for a directive on ‘Rules against tax avoidance practices that directly affect the functioning of the internal market’ is one of two legislative proposals of the 28 January 2016 European Commission ‘anti-tax-avoidance package’. Linked with the OECD/G20 Base erosion and profit shifting action plan (BEPS), it targets … 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

Interchange fees for card-based payment transactions

Written by Cécile Remeur Card-based payments have a growing share of retail payments, as do non-cash payments in both e-commerce and traditional commerce. There are different types of cards, according to their characteristics (debit and credit) and their holders (consumer and commercial). Card schemes are set up as four-party or three-party schemes providing a framework for … Continue reading

European Union tax policy – Background to key issues in the debate on taxation matters in the EU

Written by Cécile Remeur The current EU taxation framework leaves Member States free to decide on their tax systems provided they comply with European Union (EU) rules. Those rules are adopted unanimously by the Council. The development of EU tax provisions is linked with the completion and proper functioning of the single market, with indirect taxes … Continue reading

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