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Parliamentary question - E-004159/2016(ASW)Parliamentary question

Answer given by Mr Moscovici on behalf of the Commission

1. As announced in the June 2015 Action Plan for Fair and Efficient Corporation Tax in the EU[1], the Commission will bring forward a new proposal relaunching the Common Consolidated Corporate Tax Base in 2016. The public consultation on the CCCTB closed on 8 January 2016, and work is currently underway on an Impact Assessment. The Commission expects to adopt the final proposals in the autumn.

2. As part of the Organisation for Economic Cooperation and Development (OECD) Base Erosion and Profit Shifting (BEPS) project, one of the reports, on Action 12[2], recommended that countries should require tax advisors and/or taxpayers to disclose aggressive tax planning schemes. The Commission has announced in its communication on further measures to enhance transparency and the fight against tax evasion and avoidance of 5 July 2016 that it will explore the best way to increase oversight and ensure that effective disincentives apply for promoters and enablers of aggressive tax planning schemes. This could include, for example, increasing transparency on such schemes vis-à-vis tax authorities.