Aggressive corporate tax planning under scrutiny
At a Glance
18-11-2015
Multinational companies (MNCs) can use aggressive tax planning methods in order to reach very low effective tax rates. Amplified public and political attention to aggressive corporate tax planning practises has increased pressure to change the existing situation. Scrutiny of existing practices to find solutions is a generally recognised policy priority of the European Parliament (EP). Please click here for the full publication in PDF format
At a Glance
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Keyword
- BUSINESS AND COMPETITION
- business classification
- business ethics
- business organisation
- competition
- control of State aid
- corporation tax
- European tax cooperation
- FINANCE
- free movement of capital
- multinational enterprise
- parliament
- parliamentary scrutiny
- POLITICS
- restriction on competition
- tax avoidance
- tax harmonisation
- taxation
- transfer pricing