11

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Fecha

Digital taxation: State of play and way forward

19-03-2020

The digitalisation of the economy and society poses new tax policy challenges. One of the main questions is how to correctly capture value and tax businesses characterised by a reliance on intangible assets, no or insignificant physical presence in the tax jurisdictions where commercial activities are carried out (scale without mass), and a considerable user role in value creation. Current tax rules are struggling to cope with the emerging realities of these new economic models. The European Union ...

The digitalisation of the economy and society poses new tax policy challenges. One of the main questions is how to correctly capture value and tax businesses characterised by a reliance on intangible assets, no or insignificant physical presence in the tax jurisdictions where commercial activities are carried out (scale without mass), and a considerable user role in value creation. Current tax rules are struggling to cope with the emerging realities of these new economic models. The European Union (EU) and other international bodies have been discussing these issues for some time. In March 2018, the EU introduced a 'fair taxation of the digital economy' package. It contained proposals for an interim and long-term digital tax. The European Parliament supported both proposals, widening their scope and coverage and backing integration of digital tax into the proposed Council framework on corporate taxation. However, there was no immediate political agreement in the Council. As finding a global solution at Organisation for Economic Co-operation and Development (OECD) level or a coordinated EU approach was not yet feasible, some Member States started implementing or designing national digital taxes. As an indication of difficulties around this issue, the introduction of these taxes in France heightened trade tensions between the EU and the United States of America, with the latter favouring a 'voluntary' tax system – a position which may prevent a global agreement. Over the last few years, the OECD has nevertheless made progress on developing a global solution and proposed a two-pillar system: while the first pillar (unified approach) would grant new taxation rights and review the current profit allocation and business location-taxation rules, the second (GloBE) aims to mitigate risks stemming from the practices of profit-shifting to jurisdictions where they can be subjected to no, or very low, taxation. The EU is committed to supporting the OECD's work, but if no solution is found by the end of 2020, it will again make a proposal for its own digital tax.

Commitments made at the hearing of Paolo GENTILONI, Commissioner-designate - Economy

22-11-2019

The commissioner-designate, Paolo Gentiloni, appeared before the European Parliament on 03 October 2019 to answer questions from MEPs in the Committees on Economic and Monetary Affairs and on Budgets. During the hearing, he made a number of commitments which are highlighted in this document. These commitments refer to his portfolio, as described in the mission letter sent to him by Ursula von der Leyen, President-elect of the European Commission and include economic and financial affairs, fair and ...

The commissioner-designate, Paolo Gentiloni, appeared before the European Parliament on 03 October 2019 to answer questions from MEPs in the Committees on Economic and Monetary Affairs and on Budgets. During the hearing, he made a number of commitments which are highlighted in this document. These commitments refer to his portfolio, as described in the mission letter sent to him by Ursula von der Leyen, President-elect of the European Commission and include economic and financial affairs, fair and effective taxation and a strong and modern Customs Union.

Understanding BEPS: From tax avoidance to digital tax challenges

21-10-2019

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 ...

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 from minimum standards to guidelines, as well as putting in place an instrument to modify the provisions of tax treaties related to BEPS practices. In addition, putting BEPS actions into practice has involved a growing number of countries, so as to provide a more inclusive framework able to involve more countries beyond the OECD and G20 members, and build on cooperation between international organisations. The application of BEPS actions and their follow-up involves issues that remain to be implemented or addressed. Here come in particular issues beyond the avoidance techniques that were addressed in the BEPS action plan, starting with addressing tax challenges of the digital economy, building on the BEPS action1 report that defined a calendar for providing an adaptation of international tax rules to the impact of digitalisation. Based on several intermediary reports, the OECD/G20 inclusive framework on BEPS issued a work programme to develop a consensus solution to the tax challenges arising from the digitalisation of the economy. Endorsed in June 2019 by the G20, this programme outlines the steps for modernising international tax rules. An annex to this document outlines the different international fora and instruments relevant to BEPS actions and the countries or organisations that participate in them or apply them. This briefing updates an earlier edition (PE 607.288), of June 2017.

The European Council and the completion of the single market

21-03-2019

When will the EU’s single market be complete? See how the Heads of State or Government pushed for the completion of the single market, digital single market and capital markets union.

When will the EU’s single market be complete? See how the Heads of State or Government pushed for the completion of the single market, digital single market and capital markets union.

Impact of Digitalisation on International Tax Matters

15-02-2019

This paper was prepared by Policy Department A at the request of the Committee on Financial Crimes, Tax Evasion and Tax Avoidance (TAX3) to discuss tax challenges posed by digitalisation, especially regarding new business models and value creation process, the impact of Base Erosion and Profit Shifting (BEPS) actions, unilateral measures and recent tax developments in the European Union (EU) and the United States (US) while evaluating alternative approaches to reform the international tax system ...

This paper was prepared by Policy Department A at the request of the Committee on Financial Crimes, Tax Evasion and Tax Avoidance (TAX3) to discuss tax challenges posed by digitalisation, especially regarding new business models and value creation process, the impact of Base Erosion and Profit Shifting (BEPS) actions, unilateral measures and recent tax developments in the European Union (EU) and the United States (US) while evaluating alternative approaches to reform the international tax system and highlighting difficulties and opportunities presented by Blockchain and collaborative economy for international taxation.

Autor externo

Eli Hadzhieva

Plenary round-up – Strasbourg, December 2018

14-12-2018

The December plenary session was marked by the terrorist attack that took place in Strasbourg on 11 December. Members had that very day debated the report of Parliament's Special Committee on Terrorism, concluding its year's work. The December plenary session also featured debates on the preparations for the same week's European Council and Euro Summit meetings, as well as on the future of Europe, with Nicos Anastasiades, President of Cyprus. Parliament awarded the 2018 Sakharov Prize for freedom ...

The December plenary session was marked by the terrorist attack that took place in Strasbourg on 11 December. Members had that very day debated the report of Parliament's Special Committee on Terrorism, concluding its year's work. The December plenary session also featured debates on the preparations for the same week's European Council and Euro Summit meetings, as well as on the future of Europe, with Nicos Anastasiades, President of Cyprus. Parliament awarded the 2018 Sakharov Prize for freedom of thought to the imprisoned Ukrainian filmmaker, Oleg Sentsov, and adopted a report on the implementation of the EU-Ukraine Association Agreement. Parliament adopted the EU's 2019 budget, and held debates and voted on proposals on a digital services tax; risk assessment in the food chain; risks related to exposure to carcinogens or mutagens at work; revision of the statutes of three EU agencies; as well as an own initiative legislative report on expedited settlement of commercial disputes. Finally, Parliament adopted positions on seven of the three dozen proposed funding programmes for the 2021-2027 period, enabling negotiations with the Council to be launched.

Una fiscalidad justa para la economía digital

05-12-2018

Con el fin de que las normas fiscales se adapten a la economía digital, la Comisión Europea propuso dos directivas del Consejo en marzo de 2018: una solución a corto plazo, que se conseguirá mediante un impuesto provisional sobre los servicios digitales que grava los ingresos de determinados servicios digitales, y una reforma permanente de las normas del impuesto sobre sociedades, sobre la base del concepto de «presencia digital significativa». Se prevé que el Parlamento Europeo someta a votación ...

Con el fin de que las normas fiscales se adapten a la economía digital, la Comisión Europea propuso dos directivas del Consejo en marzo de 2018: una solución a corto plazo, que se conseguirá mediante un impuesto provisional sobre los servicios digitales que grava los ingresos de determinados servicios digitales, y una reforma permanente de las normas del impuesto sobre sociedades, sobre la base del concepto de «presencia digital significativa». Se prevé que el Parlamento Europeo someta a votación dichas propuestas durante su periodo parcial de sesiones de diciembre.

Latest on the digital economy [What Think Tanks are thinking]

20-07-2018

The digital revolution, which is reshaping the global economy and societies, offers numerous opportunities, but also poses many challenges, thereby putting governments in a dilemma on how to shape it. While empowering individuals in many ways and spurring impressive inventions, it poses threats of cyber-attacks and privacy abuse. It also raises concern about the future of the labour and social security markets. This note offers links to commentaries and studies on the digital economy by major international ...

The digital revolution, which is reshaping the global economy and societies, offers numerous opportunities, but also poses many challenges, thereby putting governments in a dilemma on how to shape it. While empowering individuals in many ways and spurring impressive inventions, it poses threats of cyber-attacks and privacy abuse. It also raises concern about the future of the labour and social security markets. This note offers links to commentaries and studies on the digital economy by major international think tanks. Earlier papers on the same topic can be found in a previous edition of 'What Think Tanks are Thinking', published in May 2017.

Outcome of the meetings of EU leaders on 28-29 June 2018

02-07-2018

On 28-29 June 2018 Heads of State or Government met, in different formats and constellations (i.e. a formal European Council, an article 50 European Council and a Euro summit), to discuss migration, security and defence, Brexit and the euro area. Migration topped the agenda of the European Council. The Euro Summit discussed further developments in the euro area, including potentially the creation of a special budget for the euro area.

On 28-29 June 2018 Heads of State or Government met, in different formats and constellations (i.e. a formal European Council, an article 50 European Council and a Euro summit), to discuss migration, security and defence, Brexit and the euro area. Migration topped the agenda of the European Council. The Euro Summit discussed further developments in the euro area, including potentially the creation of a special budget for the euro area.

Outlook for the meetings of EU leaders, 28-29 June 2018

27-06-2018

On 28-29 June 2018 Heads of State or Government will met, in different formats and constellations (i.e. a formal European Council, an article 50 European Council and a Euro summit), to discuss migration, security and defence, Brexit and the euro area. Migration will top the agenda of the European Council while the Euro Summit will discuss further developments in the euro area, including potentially the creation of a special budget for the euro area.

On 28-29 June 2018 Heads of State or Government will met, in different formats and constellations (i.e. a formal European Council, an article 50 European Council and a Euro summit), to discuss migration, security and defence, Brexit and the euro area. Migration will top the agenda of the European Council while the Euro Summit will discuss further developments in the euro area, including potentially the creation of a special budget for the euro area.

Próximos actos

20-01-2021
EPRS online policy roundtable with the World Bank: Where next for the global economy
Otro acto -
EPRS
25-01-2021
Public Hearing on "Gender aspects of precarious work"
Audiencia -
FEMM
27-01-2021
Public hearing on AI and Green Deal
Audiencia -
AIDA

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