15

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Oblasť politiky
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Customs 2020 and Fiscalis 2020 (2014-2020)

13-12-2018

The Customs 2020 programme was established by Regulation No 1294/2013 and is aimed at supporting the functioning of the customs union. The Fiscalis 2020 programme was established by Regulation No 1286/2013 and is aimed at improving the operation of the taxation systems in the internal market and supporting cooperation between the EU Member States.

The Customs 2020 programme was established by Regulation No 1294/2013 and is aimed at supporting the functioning of the customs union. The Fiscalis 2020 programme was established by Regulation No 1286/2013 and is aimed at improving the operation of the taxation systems in the internal market and supporting cooperation between the EU Member States.

Corporate taxation of a significant digital presence

07-12-2018

Despite achieving unprecedented growth and profit rates, the digital economy seems to be relatively undertaxed when compared to more traditional 'bricks and mortar' companies. The current rules are based on the physical presence of taxpayers and assets, and there is a general understanding that they are not suited to taxing a digital economy characterised by reliance on intangible assets and ubiquitous services whose location is often hard to determine. International bodies are currently working ...

Despite achieving unprecedented growth and profit rates, the digital economy seems to be relatively undertaxed when compared to more traditional 'bricks and mortar' companies. The current rules are based on the physical presence of taxpayers and assets, and there is a general understanding that they are not suited to taxing a digital economy characterised by reliance on intangible assets and ubiquitous services whose location is often hard to determine. International bodies are currently working on how to adapt tax rules to the digital reality. The European Commission adopted a proposal in March 2018. It would allow taxation on the basis of digital rather than physical presence linked with the EU, for digital activities generating turnover of over €7 million, and with more than 100 000 users or 3 000 business-to-business contracts annually. The proposal has met with mixed reactions from stakeholders. Although there is growing recognition that digital companies should pay similar tax rates to traditional companies, some consider the initiative to be premature given the ongoing search for a compromise at the level of the Organisation for Economic Co-operation and Development (OECD), which is thought of as the permanent solution. The report by Parliament’s Committee on Economic and Monetary Affairs (ECON) proposes to widen the scope and reach of the tax, and increase clarity for tax authorities and companies. The plenary vote on the report is expected during the December session. Second edition. The 'EU Legislation in Progress' briefings are updated at key stages throughout the legislative procedure.

Všeobecná daňová politika

01-02-2018

Právomoc zdaňovať je v rukách členských štátov, pričom EÚ má iba obmedzené právomoci. Keďže daňová politika EÚ je zameraná na hladké fungovanie vnútorného trhu, harmonizácia nepriameho zdaňovania sa riešila skôr než priame zdaňovanie. V poslednej dobe sa boj proti škodlivým daňovým únikom a vyhýbaniu sa daňovým povinnostiam stal prioritou politiky. Daňové opatrenia musia členské štáty prijímať jednomyseľne. Európsky parlament má v tejto oblasti právo byť konzultovaný, s výnimkou rozpočtových otázok ...

Právomoc zdaňovať je v rukách členských štátov, pričom EÚ má iba obmedzené právomoci. Keďže daňová politika EÚ je zameraná na hladké fungovanie vnútorného trhu, harmonizácia nepriameho zdaňovania sa riešila skôr než priame zdaňovanie. V poslednej dobe sa boj proti škodlivým daňovým únikom a vyhýbaniu sa daňovým povinnostiam stal prioritou politiky. Daňové opatrenia musia členské štáty prijímať jednomyseľne. Európsky parlament má v tejto oblasti právo byť konzultovaný, s výnimkou rozpočtových otázok, pri ktorých je spoluzákonodarcom.

Understanding the OECD tax plan to address 'base erosion and profit shifting' – BEPS

29-06-2017

Action to fight corporate tax avoidance has been deemed necessary in the OECD forum, with further impetus from the G20/OECD 'Base erosion and profit shifting' action plan (known as BEPS), initiated in 2013. The BEPS action plan has 15 actions, covering elements used in corporate tax-avoidance practices and aggressive tax-planning schemes and was endorsed in 2015. The 15 BEPS final reports are generally seen as a step in the fight against corporate tax avoidance. The action against BEPS is designed ...

Action to fight corporate tax avoidance has been deemed necessary in the OECD forum, with further impetus from the G20/OECD 'Base erosion and profit shifting' action plan (known as BEPS), initiated in 2013. The BEPS action plan has 15 actions, covering elements used in corporate tax-avoidance practices and aggressive tax-planning schemes and was endorsed in 2015. The 15 BEPS final reports are generally seen as a step in the fight against corporate tax avoidance. The action against BEPS is designed to be flexible, as a consequence of its adoption by consensus. Recommendations made in BEPS reports range from minimum standards to guidelines, and also putting in place an instrument to modify the provisions of tax treaties related to BEPS practices. Implementation is under way, and the follow-up and future of work to tackle BEPS is organised so as to provide a more inclusive framework able to involve more countries and build on cooperation between international organisations. Putting BEPS actions in place is progressing, in particular with the finalisation of the multilateral instrument aimed at implementing treaty changes envisaged in the BEPS actions. Similarly, progress is being made with regard to the implementation of the BEPS four minimum standards, and documents are being developed to support the implementation of measures addressing BEPS in lower capacity developing countries. A table noting the different fora and their participants is annexed to the briefing. This briefing updates an earlier edition, PE 580.911, of April 2016 (except the part on ‘EU policy: How BEPS actions are translated’ which is the subject of a forthcoming briefing).

Tax evasion, money laundering and tax transparency in the EU Overseas Countries and Territories: Ex-Post Impact Assessment

20-04-2017

This study aims to present the legal, political and institutional framework governing offshore practices in the Overseas Countries and Territories (OCTs) of the European Union, which are under the sovereignty of four Member States: Denmark, France, the Netherlands and the United Kingdom. The institutional arrangements of the OCTs with the relevant EU Member States directly affect the possibility to establish policies and adopt regulations, including on taxation and money laundering. Regardless of ...

This study aims to present the legal, political and institutional framework governing offshore practices in the Overseas Countries and Territories (OCTs) of the European Union, which are under the sovereignty of four Member States: Denmark, France, the Netherlands and the United Kingdom. The institutional arrangements of the OCTs with the relevant EU Member States directly affect the possibility to establish policies and adopt regulations, including on taxation and money laundering. Regardless of the level of control of the EU Member States over their OCTs, implementation of the law by the local authorities is of concern in a number of the UK and Dutch OCTs, both in terms of structural weaknesses, but also because of limited financial and human resources. In the case of the French OCTs, suboptimal oversight controls and lack of information make it difficult to supervise financial activities. The opening analysis compares the French, Dutch and British cases in terms of combating tax evasion, money laundering and enhancing tax transparency; explores the case of Greenland; and draws conclusions on how the EU could better use its leverage in these overseas territories. The analysis is based on the detailed annexed contributions, written by external experts, which cover in detail the OCTs under French, Dutch, and British rule. This ex-post impact assessment has been produced by the European Parliamentary Research Service at the request of the European Parliament's Committee of Inquiry into Money Laundering, Tax Avoidance and Tax Evasion (PANA) to assist it in the context of its ongoing work.

Externý autor

Prof. Alexandre Maitrot de la Motte of the University of Paris-Est Creteil, Prof. Dr H.E. Bröring, Prof. Dr O.O. Cherednychenko, Prof. Dr H.G. Hoogers and G. Karapetian LL.M. (Department of Constitutional Law, Administrative Law and Public Administration/Groningen Centre for European Financial Services Law (GCEFSL), University of Groningen), Dr Peter Clegg of the University of the West of England

Access to anti-money laundering information by tax authorities

15-11-2016

To tackle tax avoidance and evasion problems brought into the spotlight by the media (such as the Panama Papers) and in order to improve tax transparency, the European Commission has proposed to enable tax authorities in the EU to have access to national anti-money-laundering information.

To tackle tax avoidance and evasion problems brought into the spotlight by the media (such as the Panama Papers) and in order to improve tax transparency, the European Commission has proposed to enable tax authorities in the EU to have access to national anti-money-laundering information.

Anti-tax-avoidance directive

19-07-2016

The proposal for a directive on 'Rules against tax avoidance practices that directly affect the functioning of the internal market' was one of two legislative proposals of the 28 January 2016 European Commission 'anti-tax-avoidance package'. Linked with the OECD/G20 Base erosion and profit shifting action plan (BEPS), it targets schemes where corporate taxpayers operating businesses in several countries take advantage of disparities and loopholes to reduce their tax bills. The objective is to realign ...

The proposal for a directive on 'Rules against tax avoidance practices that directly affect the functioning of the internal market' was one of two legislative proposals of the 28 January 2016 European Commission 'anti-tax-avoidance package'. Linked with the OECD/G20 Base erosion and profit shifting action plan (BEPS), it targets schemes where corporate taxpayers operating businesses in several countries take advantage of disparities and loopholes to reduce their tax bills. The objective is to realign corporate taxation with the relevant business substance (income) of the corporate taxpayer, fighting against aggressive corporate tax avoidance. The proposal for a directive sets legally binding minimum standards for six practices. Three of these are included in the BEPS action plan (interest limitation rules, controlled foreign company rules, and rules on hybrid mismatches). The other three (a general anti-abuse rule, exit taxation rules and a switchover clause) came out of discussions on the common consolidated corporate tax base (CCCTB) proposal. As a tax measure, Parliament is only consulted, with the proposal adopted by the Council. As finally adopted, the directive covers all these six aspects with the exception of the switchover clause and changes to the rules on the controlled foreign companies (CFC) rules. This briefing updates a previous edition, of 3 June 2016: PE 583.804.

Publishing corporate tax information: Implementation Appraisal

04-07-2016

The current proposal on publishing corporate tax data is part of a broader effort to tackle tax avoidance and increase tax transparency. The proposal is closely connected to the recently adopted changes to Directive 2011/16 on the automatic exchange of information among national tax authorities. Country-by-country reporting to tax administrations is included in the OECD's action plan for tackling tax avoidance. However, while the present proposal applies the same turnover threshold and covers the ...

The current proposal on publishing corporate tax data is part of a broader effort to tackle tax avoidance and increase tax transparency. The proposal is closely connected to the recently adopted changes to Directive 2011/16 on the automatic exchange of information among national tax authorities. Country-by-country reporting to tax administrations is included in the OECD's action plan for tackling tax avoidance. However, while the present proposal applies the same turnover threshold and covers the same businesses as the OECD plan, it goes somewhat further as it adds an obligation to disseminate tax information publicly. Parliament has long called for tax information to be made public, however, this proposal does not go as far as Parliament had recommended in previous resolutions on the topic, particularly, in terms of the data that will be made public. There is already some EU-wide experience of making corporate tax-related data public with the recent decision to mandate the banking sector to publish tax-related data. The full impact of this measure is still unclear as several years of data will be needed to properly track tax planning behaviour. However, the Commission's evaluation on the subject has not yet found any negative impacts of publishing tax-related data. When it comes to what public scrutiny would achieve, there is not as yet an abundance of evidence on the effect of potential reputation-related damage on large businesses' tax strategies. Public disclosure will centre on businesses' tax payments within the EU, which means that it will not necessarily be possible to gain an overview of a business's total tax position. This will have some effect on the analysis that can be made of businesses' taxrelated information. However, the proposal sends a strong message in relation to the need for additional transparency.

Country-by-country reporting for multinational enterprise groups

09-06-2016

New proposals on transparency would provide tax authorities with comprehensive and relevant information on the activities of multinational enterprise (MNE) groups to help countries fight tax avoidance and aggressive tax planning. Action has been designed to be implemented at both international and European Union (EU) levels. In particular, Action 13 of the OECD/G20 BEPS (Base erosion and profit shifting) action plan includes a requirement that MNEs provide all relevant governments with information ...

New proposals on transparency would provide tax authorities with comprehensive and relevant information on the activities of multinational enterprise (MNE) groups to help countries fight tax avoidance and aggressive tax planning. Action has been designed to be implemented at both international and European Union (EU) levels. In particular, Action 13 of the OECD/G20 BEPS (Base erosion and profit shifting) action plan includes a requirement that MNEs provide all relevant governments with information on their global allocation of income, economic activity and taxes paid using a common template. The European Commission has proposed to amend the Directive on administrative cooperation in the field of taxation (DAC) to implement BEPS action 13 on country-by-country reporting (CBCR) in the EU. CBCR would be added to the categories of information subject to automatic exchange of information between Member State tax administrations, under the DAC's exchange mechanism. As a tax measure, Parliament is only consulted and the proposal has to be adopted by the Council. This briefing updates an earlier version, from May 2016: PE 582.004.

Country-by-country-reporting to tax authorities

02-05-2016

Increasing tax transparency is a means to remedy non-transparent practices such as corporate tax avoidance which results in erosion of the taxpayer's tax bases and thus lost resources for countries.

Increasing tax transparency is a means to remedy non-transparent practices such as corporate tax avoidance which results in erosion of the taxpayer's tax bases and thus lost resources for countries.

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