taxation policy

This tag is associated with 19 posts

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

Time to get tough on tax avoidance: EPRS-OECD conference

Written by Marcin Grajewski, Despite substantial progress in recent years, countries worldwide should step up the fight against corporate tax evasion and tax avoidance, as they deprive governments of much needed funds at a time of fiscal austerity. These activities exacerbate social inequalities that fuel populism, according to politicians and analysts speaking at a conference … 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

Environmental taxation in the EU

Written by Dessislava Yougova The concept of environmental tax has several interpretations. The term is often taken to refer to taxes with an environmental, rather than a fiscal motivation, promoting protection of the environment and natural resources. Environmental taxes are key instruments for achieving sustainability in the economy, by increasing the prices of environmentally harmful … 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

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

VAT on financial and insurance services

The Value Added Tax (VAT) on financial services has been debated for many years, since applying VAT to these services is technically difficult. At EU level, most financial and insurance services are exempted from VAT as currently set in article 135(1) of Council Directive 2006/112/EC on the common system of VAT. But Member States may … Continue reading

Action programmes for taxation and customs

The European Commission (EC) proposes two programmes to enhance cooperation between tax and customs authorities and fund the required IT systems in the 2014-20 period. Background Cooperation between EU national authorities in the field of taxation and customs is currently carried out within the framework of Fiscalis 2013 and Customs 2013 programmes. These cover the … Continue reading

A roaming-free Europe in 2015

Updated on 8 November 2013 The issue of roaming has been the subject of three regulations since 2007: The first one was Regulation (EC) No 717/2007, which introduced the first caps for voice calls (i.e. the “Eurotariff) and set a number of transparency provisions to help to ensure that consumers were well informed.  A second regulation from 2009,  Regulation … Continue reading

Corporate tax avoidance by multinational firms

The scale of Member States’ (MS) losses through the increasingly aggres­sive use of tax-avoidance schemes by multi­national companies (MNCs) is difficult to estimate, but is considered serious. Press reports have highlighted the low tax paid by well-known, very successful companies. The tax reduction methods used by MNCs have been well known for decades. They include … Continue reading

Effects of budgetary constraints for regional and local authorities regarding the EU’s Structural Funds expenditure in the Member States

The economic and sovereign debt crisis has had a great impact on local finances, discouraging investments and compromising the future economic growth of the regions as it is emphasized in a study committed by the Committee of the Regions (CoR). Moreover, the surge of public expenditure led to a fiscal crisis, which exposed the regulatory … Continue reading

Lutte de l’UE contre le commerce illicite du tabac

Le commerce illicite des produits du tabac prive l’Union européenne (UE) et les États membres de recettes douanières et fiscales considérables. Cette activité criminelle particulièrement lucrative sape en outre les politiques de santé publique, menace les entreprises légales et participe au financement du crime organisé. La coopération internationale en matière de lutte contre ce problème … 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

A FATCA for the EU? Data protection aspects of automatic exchange of bank information

The revelation of scandals involving offshore accounts, as well as the economic crisis, has created a new momentum in the fight against tax evasion. The EU has already put in place instruments for the exchange of bank information such as the Savings Directive, albeit with Luxembourg and Austria opting instead for an anonymous withholding tax … Continue reading

Lutte contre la fraude et l’évasion fiscales

6 versions linguistiques disponibles en format PDF Bekämpfung von Steuerbetrug und Steuerflucht Fighting tax fraud and tax evasion Lucha contra el fraude y la evasión fiscal Lotta alla frode e all’evasione fiscali Zwalczanie oszustw podatkowych i uchylania się od opodatkowania Lutte contre la fraude et l’évasion fiscales La lutte contre la fraude et l’évasion fiscales … Continue reading

New VAT rules for vouchers

6 language versions available in PDF formatNeue MwSt. Vorschriften für Gutscheine Nuevas normas sobre el tratamiento de los bonos a efectos del IVA Nouvelles règles de TVA applicables aux bons Nuove norme in materia di IVA per i buoni Nowe przepisy o podatku VAT od bonów na towary i usługi New VAT rules for vouchers … Continue reading

Establishing Free Zones for regional development

Free Zones are geographic areas in which a governmental authority offers incentives, different from the host country’s regular policies, to companies operating in the region. Given the nature of these incentives, designated zones are often said to function as “growth poles” for the region, or even beyond. Within the European Union, 74 Free Zones are … Continue reading

A Statute for European Foundations

Public-benefit foundations play an important role in many facets of society across the EU as well as having significant economic value. They have grown in number considerably in recent years, with many wishing to maximise private-sector support through operating in more than one Member State. Differences in legal and fiscal practices and a heavy administrative … Continue reading

Download the EPRS App

EPRS App on Google Play
EPRS App on App Store
What Europe Does For You
EU Legislation in Progress
Topical Digests
EPRS Podcasts

Enter your email address to follow this blog and receive notifications of new posts by email.

Join 3,513 other followers

Disclaimer and Copyright statement

The content of all documents (and articles) contained in this blog is the sole responsibility of the author and any opinions expressed therein do not necessarily represent the official position of the European Parliament. It is addressed to the Members and staff of the EP for their parliamentary work. Reproduction and translation for non-commercial purposes are authorised, provided the source is acknowledged and the European Parliament is given prior notice and sent a copy.

For a comprehensive description of our cookie and data protection policies, please visit Terms and Conditions page.

Copyright © European Union, 2014-2019. All rights reserved.