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EU tax policy

This tag is associated with 9 posts

European Parliament Plenary Session, March II 2019

European citizens are running out of patience with companies and people who do not pay their fair share of the taxes that support services for everyone. The agenda for Parliament’s second plenary session of March opens with a debate on Monday evening on the report of Parliament’s TAX3 Special Committee on the progress made and the work still to do to tackle financial crimes, tax evasion and tax avoidance. Continue reading

Aggressive tax planning – The TAXE 2 report [Plenary Podcast]

Written by Gustaf Gimdal, The special committee on tax rulings and other measures similar in nature or effect (TAXE 2) adopted its report on 21 June 2016. The report is now on the agenda for the plenary on 4–7 July 2016, with a vote planned for 7 July. Background Following the LuxLeaks revelations, which broke on … 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

Tax Transparency [Topical Digest]

Updated on 15 April 2016 Tax transparency has once again hit the headlines with outcry across the world over the leaked ‘Panama Papers’, which highlight that tax avoidance and evasion is practised by individual taxpayers, and not just by multinational enterprises (which were already under scrutiny following the ‘Lux-leaks’ affair). The European Union works actively … 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

From external threats to taxes – March II plenary session

Written by Tessa Tumbrägel Parliament’s next plenary session takes place on Wednesday 25 March in Brussels. Even though the session is for one day only, the agenda will cover a wide range of subject areas from EU external relations to tax transparency to budget concerns. Whilst the 19-20 March European Council meeting will demonstrate what EU … 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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