Harmful tax practices within the EU: definition, identification and recommendations
Studie
31-05-2021
The purpose of the present study is to provide a tool for understanding the phenomenon of harmful tax competition within the EU, as well as making an in-depth assessment and proposing solutions. It contains policy recommendations for future EU standards. This document was provided by the Policy Department for Economic, Scientific and Quality of Life Policies at the request of the subcommittee on Tax Matters (FISC).
Studie
Ekstern forfatter
Prof. dr. Elly VAN DE VELDE and Dr. Francesco CANNAS
Om dette dokument
Type af publikation
Nøgleord
- adfærdskodeks
- beskatning af den digitale økonomi
- DEN EUROPÆISKE UNION
- dokumentation
- EU-lovgivning
- FINANSER
- forskningsrapport
- international politik
- INTERNATIONALE RELATIONER
- LOVBESTEMMELSER
- PRODUKTION, TEKNOLOGI OG FORSKNING
- selskabsskat
- skatteforhold
- skattesvig
- skatteunddragelse
- statsstøtte
- strafferet
- teknologi og tekniske bestemmelser
- teknologisk forandring
- traktat om EU's funktionsmåde
- UDDANNELSE OG KOMMUNIKATION
- ØKONOMI
- økonomisk politik