Anti-tax-avoidance directive
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.
Briefing
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Вид публикация
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Ключова дума
- БИЗНЕС И КОНКУРЕНЦИЯ
- данъчна администрация
- данъчна система
- данъчно право
- директива (EC)
- ЕВРОПЕЙСКИ СЪЮЗ
- европейско данъчно сътрудничество
- единен пазар
- избягване на данъци
- изграждане на Европа
- изменение на закон
- класификация на работата
- конкуренция
- контрол на Държавна субсидия
- корпоративен данък
- многонационално предприятие
- парламентарни процедури
- ПОЛИТИКА
- право на Европейския съюз
- ПРОИЗВОДСТВО, ТЕХНОЛОГИИ И НАУЧНИ ИЗСЛЕДВАНИЯ
- сближаване на законодателството
- технологични и технически норми
- ФИНАНСИ
- фискална хармонизация
- цифрова технология