Corporate Tax Practices and Aggressive Tax Planning in the EU
This paper forms part of a series of analytical pieces on the absence of EU-coordination regarding aggressive tax planning and its effects, prepared by Policy Department A at the request of the ECON Committee of the European Parliament. It provides some background to the political debate and to the efforts which are currently underway to reform the tax system both at an international level, through the Base Erosion and Profit Shifting (BEPS) project led by the OECD and the G20, as well as at an EU level. It describes the basic structure and the fundamental flaws of the current international tax system. A number of techniques and mechanisms have been and are used by modern multinational enterprises (MNEs) for aggressive tax planning purposes. It also illustrates that these structures exploit the interaction of the tax systems of different states. The paper concludes with a description of the key features and role of the Platform for Tax Good Governance, Aggressive Tax Planning and Double Taxation.
Analisi approfondita
Autore esterno
John VELLA (Oxford University Centre for Business Taxation, Saïd Business School, United Kingdom)
Informazioni sul documento
Tipo di pubblicazione
Parole chiave
- comunicazione dei dati
- cooperazione fiscale europea
- DIRITTO
- diritto penale
- diritto tributario
- doppia imposizione
- FINANZE
- fiscalità
- forma giuridica di società
- frode
- frode fiscale
- GEOGRAFIA
- geografia economica
- governance
- imposta sul capitale
- IMPRESA E CONCORRENZA
- informatica e trattamento dei dati
- informazione ed elaborazione dell'informazione
- investimenti e finanziamenti
- ISTRUZIONE E COMUNICAZIONE
- lotta contro la criminalità
- OCSE
- ORGANIZZAZIONI INTERNAZIONALI
- organizzazioni mondiali
- politica d'investimento
- potere esecutivo e amministrazione pubblica
- QUESTIONI SOCIALI
- società a responsabilità limitata
- Stato membro UE
- trasparenza amministrativa
- VITA POLITICA
- vita sociale