Tax Rulings and Other Measures Similar in Nature or Effect

02-02-2016

Which advice can scientific expertise and policy experience offer to EU institutions and decision-making as they attempt to combine national (tax) preferences and EU-wide reforms in the tax field? What are the features of tax rulings in general and of the tax rulings practices in various EU Member States? What are the challenges that EU tax policy makers will face as they move towards a more transparent tax environment and enhance the automatic exchange of (tax) information? Which options of reform are available to counter profit shifting and tax base erosion, in particular for services and non-tangible goods? Do state aid rules always have a role to play in this context? As EU main trading partners do not have a state aid regime in place, what are the economic implications for the EU of a wide adoption of OECD’s action plan on base erosion and profit shifting (BEPS)? This leaflet provides a compilation of papers in these areas, prepared by the European Parliament’s Policy Department A: Economic and Scientific Policy.

Which advice can scientific expertise and policy experience offer to EU institutions and decision-making as they attempt to combine national (tax) preferences and EU-wide reforms in the tax field? What are the features of tax rulings in general and of the tax rulings practices in various EU Member States? What are the challenges that EU tax policy makers will face as they move towards a more transparent tax environment and enhance the automatic exchange of (tax) information? Which options of reform are available to counter profit shifting and tax base erosion, in particular for services and non-tangible goods? Do state aid rules always have a role to play in this context? As EU main trading partners do not have a state aid regime in place, what are the economic implications for the EU of a wide adoption of OECD’s action plan on base erosion and profit shifting (BEPS)? This leaflet provides a compilation of papers in these areas, prepared by the European Parliament’s Policy Department A: Economic and Scientific Policy.