Spurring Transparency, Coordination and Convergence to Corporate Tax Policies in the EU

04-02-2016

What the key features of aggressive tax planning mechanisms and measures used by multinationals with the aim of minimising corporate tax payments? How do favourable tax rulings work in practice? What is the role and functioning of certain EU groups/working parties in the area of corporate taxation? And how effective is the EU in promoting good tax governance principles? Adopting tax laws in the EU is a prerogative of national governments. In this context, what are the key challenges that tax EU policy makers face as they move towards a more transparent tax environment and enhanced coordination/convergence on tax matters? To what extent do current national legal frameworks allow for effective action, in compliance with the EU Treaties, against aggressive corporate tax arrangements? An in-depth analysis, including the EU policy response on corporate taxation governance, is provided in four papers. The papers, which fed into the legislative own-initiative report “Bringing Transparency, coordination and convergence to corporate tax policies in the EU” (rapporteurs MEP Anneliese Dodds and Luděk Niedermayer), have been prepared by the Policy Department A, as a response to the request of the Committee on Economic and Monetary Affairs of the European Parliament.

What the key features of aggressive tax planning mechanisms and measures used by multinationals with the aim of minimising corporate tax payments? How do favourable tax rulings work in practice? What is the role and functioning of certain EU groups/working parties in the area of corporate taxation? And how effective is the EU in promoting good tax governance principles? Adopting tax laws in the EU is a prerogative of national governments. In this context, what are the key challenges that tax EU policy makers face as they move towards a more transparent tax environment and enhanced coordination/convergence on tax matters? To what extent do current national legal frameworks allow for effective action, in compliance with the EU Treaties, against aggressive corporate tax arrangements? An in-depth analysis, including the EU policy response on corporate taxation governance, is provided in four papers. The papers, which fed into the legislative own-initiative report “Bringing Transparency, coordination and convergence to corporate tax policies in the EU” (rapporteurs MEP Anneliese Dodds and Luděk Niedermayer), have been prepared by the Policy Department A, as a response to the request of the Committee on Economic and Monetary Affairs of the European Parliament.