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This note presents selected information on the current status of the EU economic governance procedures and related relevant information in view of an Economic Dialogue with Constantinos Petrides, Cyprus Finance Minister, in the ECON committee of the European Parliament. The invitation for a dialogue is in accordance with the EU economic governance framework. The last exchange of views with the Cypriot authorities took place on 25 January 2016.

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).

Fiscalis programme 2021-2027

Auf einen Blick 12-05-2021

In 2018, the Commission presented a proposal for a regulation establishing the Fiscalis programme for cooperation in the field of taxation in the 2021-2027 period. The programme aims to support tax authorities and enhance the functioning of the single market and competitiveness; and to protect the financial and economic interests of the European Union. Following an early second-reading agreement reached with the Council in trilogue negotiations in March 2021, Parliament is expected to vote in May ...

The digitalisation of the economy opens the door to new cross-border economic activities that makes it possible to under-report income and under-pay tax. It also presents new challenges for tax administrations, already faced with limited access to information at the national level. Hence, in July 2020 the Commission proposed to amend the provisions on information exchange and administrative cooperation and to include the automatic exchange of data on information declared by digital platform operators ...

This briefing analyses the strengths and weaknesses of the IA accompanying the Commission proposal on better cooperation in the area of taxation of digital platform sellers’ revenues. The IA’s strengths are an overall good problem definition, solid research quality and full transparency regarding the scarcity of relevant data, as well as regarding the methods and assumptions underlying the analysis. Weaknesses concern the objectives of the initiative, which could have been more specific, and the ...

EU listing of tax havens

Briefing 21-10-2019

Broadly speaking, 'tax havens' provide taxpayers, both legal and natural persons, with opportunities for tax evasion or avoidance, while their secrecy and opacity also serves to disguise the origins of the proceeds of illegal and criminal activities. One might ask why establishing a list of tax havens or high-risk countries is useful. Drawing up such lists began with action to end harmful tax practices arising from the discrepancy between the global reach of financial flows and the geographically ...

Action to fight corporate tax avoidance has been deemed necessary in the OECD forum and has received further impetus through the G20/OECD Base erosion and profit shifting action plan (known as BEPS). The 2015 BEPS action plan has 15 actions, covering elements used in corporate tax-avoidance practices and aggressive tax-planning schemes. The implementation of the BEPS action plan was designed to be flexible, as a consequence of its adoption by consensus. Recommendations made in BEPS reports range ...

Die Steuerpolitik und die Bekämpfung von Steuerbetrug sind in den letzten fünf Jahren infolge mehrerer aufgedeckter Steuerschlupflöcher und der damit zusammenhängenden Berichterstattung in den Medien zunehmend in den Blickpunkt geraten. Angesichts der Rezession und der daraus resultierenden Haushaltszwänge hat der Widerstand gegen schädigende Steuerpraktiken dadurch noch weiter zugenommen. Mit der Bekämpfung des Steuerbetrugs wird nun das Ziel verfolgt, nicht geleistete Zahlungen an die öffentliche ...

Tax transparency has gained particular importance as a tool in the fight against tax avoidance and tax evasion, particularly in the field of corporate income tax and aggressive tax planning. Cooperation between tax authorities aims at allowing them to obtain information covering the global business of multinational enterprises (MNEs), and progress has already been made in this area. A further step in tax transparency would be to broaden it by providing publicly available information relating to tax ...

Bericht des TAX3-Sondererausschusses

Auf einen Blick 20-03-2019

Der Sonderausschuss des Europäischen Parlaments für Finanzkriminalität, Steuerhinterziehung und Steuervermeidung (TAX3) wurde im März 2018 eingesetzt, um die seit 2014 im EP auf diesem Gebiet geleistete Arbeit fortzusetzen und zu ergänzen. In seinem Bericht, der auf der zweiten Plenartagung des Europäischen Parlaments im März zur Debatte gestellt wurde, wird eine Bilanz im Hinblick auf diese Themen von anhaltender Aktualität, die erzielten Fortschritte und die noch zu verrichtende Arbeit zwecks Bekämpfung ...