European Parliamentary Research Service Blog
tax
Advances in administrative cooperation in the field of taxation [EU Legislation in Progress]
The digitalisation of the economy opens the door to new cross-border economic activities that make it possible to under-report income and under-pay tax. Continue reading
Plenary round-up – Brussels, June 2020
The June 2020 plenary session was the fourth conducted with Members participating remotely, although this time a majority were present in Brussels, and using the alternative voting procedure put in place in March by Parliament’s Bureau. Continue reading
Multinational enterprises, value creation and taxation: Key issues and policy developments [Policy Podcast]
The substantial reduction in trade costs and the rapid technological advances characterising the global economy over the past three decades have allowed multinational enterprises (MNEs) to increasingly break up their supply chains and spread them across different countries. Continue reading
Plenary round-up – Strasbourg, April II 2019
Highlights of the April II plenary session (the last of the current legislature) included debates on the conclusions of the April 2019 European Council meeting on the withdrawal of the UK from the European Union, and the final debate in the series on the future of Europe with the Prime Minister of Latvia, Kisjanis Karins. Important debates also took place on the rule of law in Romania; failure to adopt an EU digital services tax; protecting the European elections against international cybersecurity threats; and on the possible extradition of Julian Assange. Continue reading
Golden visa, free ports and letterbox companies from a money laundering and tax evasion perspective
Today’s meeting of the European Parliament’s Special Committee on Financial Crimes, Tax Evasion and Tax Avoidance (TAX3) will be devoted to ‘golden visa’, ‘free ports’ and ‘letterbox companies’ from a money laundering and tax evasion perspective. Continue reading
Young taxpayers [What Europe does for you]
If you are just starting out in your working life, taxes can seem a bit scary, but they are the price of a modern and fair society. Learning about the basic principles of a modern tax system can prove very useful. Continue reading
Small and home producers of alcohol [What Europe does for you]
Home-made alcohol is a much cherished tradition in many parts of Europe. Beers, wines or spirits produced in small quantities come with a local flavour and preserve precious artisanal traditions, providing consumers with an alternative to industrial production. 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
President Trump’s record to date [What Think Tanks are thinking]
Donald Trump has made a number of highly controversial decisions during his first 13 months as US President – whether on foreign trade, climate change, migration, taxation or health care. Continue reading
Tax: tackling tax avoidance and fighting tax evasion [Topical Digest]
Tax avoidance and tax evasion have once again hit the headlines, with an outcry across the world over the leaked ‘Paradise Papers’. 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
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
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
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