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There is an important ongoing debate on the direct and indirect taxation of the digital economy. Proposals on digital taxes, which are under negotiation in the OECD, are inter-linked with European Commission proposals on the same subject. As the Council did not reach an agreement on the Commission proposal for a digital services tax, national initiatives appeared in the interim until a global solution in the area of direct taxation could be found in the OECD. On 1 December 2020, the Council endorsed ...

The European Commission has decided to re-launch the common consolidated corporate tax base (CCCTB) project in a two-step approach, with the publication on 25 October 2016 of two new interconnected proposals: on a common corporate tax base (CCTB), and on a common consolidated corporate tax base (CCCTB). Building on the 2016 CCTB proposal, the 2016 CCCTB proposal introduces the consolidation aspect of this double initiative. Companies operating across borders in the EU would no longer have to deal ...

En 2016, la Comisión decidió relanzar la propuesta de base imponible consolidada común del impuesto sobre sociedades, pero esta vez con un planteamiento en dos fases, con dos propuestas interconectadas. El Parlamento, que solo es consultado, tiene previsto someter a votación dichas propuestas durante el periodo parcial de sesiones de marzo.

Double taxation happens when two (or more) tax jurisdictions impose comparable taxes on the same cross-border taxable event. This can happen since taxation is a sovereign right for individual countries. The proposal for a directive on double taxation dispute resolution mechanisms in the European Union is instrumental to reducing compliance costs and administrative burdens. It contributes to the broader objective of building a deeper and fairer internal market as well as a fair and efficient corporate ...

La política fiscal general

Fichas temáticas sobre la EU 01-11-2017

La soberanía fiscal es uno de los derechos soberanos fundamentales de los Estados miembros de la Unión Europea, que han cedido algunas competencias a la UE en este ámbito. La evolución de las disposiciones de la Unión en materia fiscal está orientada al buen funcionamiento del mercado único, y la armonización de los impuestos indirectos se ha abordado antes y en mayor profundidad que la de los impuestos directos. Junto a estos esfuerzos, la UE está acelerando la lucha contra la evasión y la elusión ...

La doble imposición es consecuencia de la potestad tributaria de que dispone cada país. Se plantea en el caso de contribuyentes transfronterizos y constituye un obstáculo fiscal que genera costes y cargas administrativas. El paquete de reforma del sistema de imposición de las sociedades de la Comisión incluye una propuesta encaminada a subsanar las deficiencias del mecanismo actual. En el orden del día del período parcial de sesiones del Parlamento de julio figura un proyecto de Resolución legislativa ...

This paper forms part of a series of analytical pieces on the absence of EU-coordination regarding aggressive tax planning and its effects, prepared by Policy Department A at the request of the ECON Committee of the European Parliament. It provides some background to the political debate and to the efforts which are currently underway to reform the tax system both at an international level, through the Base Erosion and Profit Shifting (BEPS) project led by the OECD and the G20, as well as at an EU ...

The tax reduction methods used by multinational companies have been well known for decades. They include transfer pricing, the use of lower-tax jurisdictions, over-charging entities in higher-tax countries to reduce taxable profit and (legally) completing a transaction in a lower-tax country, different to the country which the business relates to. The problem is relatively clear and law-makers want a situation where businesses not only operate within the letter but also the spirit of the law.

This study gives an overview of the situation of the VC industry in the EU, its perspectives for and barriers to further development. In addition, suggestions for policy initiatives that may help to diminish these barriers are provided.

Business and citizens risk being taxed by more than one Member State on the same revenue as soon as they cross an internal border within the Single Market even almost 20 years since its creation (according to the European Commission's recent Communication on Double Taxation COM(2011)712). A year before, the Commission outlined the most serious tax problems that EU citizens face in cross-border situations (e.g. discrimination, double taxation, difficulties in claiming tax refunds and in obtaining ...