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While shell companies – company entities that have no or minimal economic activity – can serve useful commercial and business functions, they are sometimes abused by companies or individuals for aggressive tax planning or tax evasion. To ensure sustainable public finances under the exceptional circumstances imposed by the COVID-19 pandemic, in December 2021 the European Commission presented a directive on preventing shell companies from misusing their structure for tax purposes ('Unshell'). The proposal ...

This study aims to provide an overview of the recently implemented anti-tax avoidance and evasion measures, notably the ATAD and DAC 6. It reviews the implementation of these directives across different Member States and assesses the problems that arise with regard to the interpretation of some of the directives’ provisions. This document was provided by the Policy Department for Economic, Scientific and Quality of Life Policies at the request of the Economic and Monetary Affairs Subcommittee on ...

La transparencia fiscal se ha convertido en un instrumento importante en la lucha contra la elusión y la evasión fiscales. La elaboración de informes país por país tiene por objeto exigir a las empresas multinacionales que proporcionen datos suficientes para determinar qué parte de su actividad está relacionada con un país específico. La propuesta de Directiva de la Comisión Europea sobre los informes país por país se presentó por primera vez en 2016 y las negociaciones interinstitucionales dieron ...

La reforma de la política de la Unión sobre prácticas fiscales perjudiciales ha cobrado una mayor importancia por varias razones, como la importante pérdida de ingresos debida a la evasión y la elusión fiscales, al tiempo que los Estados miembros abordan las enormes repercusiones económicas de la pandemia, la presión pública y parlamentaria, y varias revelaciones destacadas de prácticas fiscales cuestionables. En otoño de 2020, la Subcomisión de Asuntos Fiscales (FISC) puso en marcha un procedimiento ...

Economic Dialogue with Cyprus - ECON on 3 June 2021

Análisis en profundidad 31-05-2021

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).

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 ...

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 ...

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 ...

Informe de la Comisión Especial TAX3

De un vistazo 20-03-2019

La Comisión Especial sobre Delitos Financieros y Evasión y Elusión Fiscales (TAX3) del Parlamento Europeo se creó en marzo de 2018 para proseguir y complementar la labor realizada en el PE desde 2014. En su informe, presentado para debate en el período parcial de sesiones de marzo II del Parlamento Europeo, se hace balance de la persistente actualidad de esas cuestiones y de los progresos realizados, así como de lo que queda por hacer en la lucha contra los delitos financieros, la evasión fiscal ...