EU reform of corporate tax rules [What Think Tanks are Thinking]

01-06-2015

The European Commission held an orientation debate on 27 May on updating corporate taxation rules to make them fairer, more transparent, more growth-friendly and better shielded against abuse. The discussion will feed into an Action Plan, to be presented in June, which is expected to reopen the discussion on a Common Consolidated Corporate Tax Base in the EU.  On March 18, the Commission presented its Tax Transparency Package, which strengthens the exchange of information between Member States on their tax rulings. European Commission President Jean-Claude Juncker has made the fight against tax avoidance and evasion a top priority, as reports that large corporations use aggressive cross-border accounting practices to lower their tax obligations have sparked controversy. This note highlights a selection of blog posts, commentaries and studies by major international think tanks and research institutes on reforms of EU taxation rules, with hyperlinks to the texts concerned.

The European Commission held an orientation debate on 27 May on updating corporate taxation rules to make them fairer, more transparent, more growth-friendly and better shielded against abuse. The discussion will feed into an Action Plan, to be presented in June, which is expected to reopen the discussion on a Common Consolidated Corporate Tax Base in the EU.  On March 18, the Commission presented its Tax Transparency Package, which strengthens the exchange of information between Member States on their tax rulings. European Commission President Jean-Claude Juncker has made the fight against tax avoidance and evasion a top priority, as reports that large corporations use aggressive cross-border accounting practices to lower their tax obligations have sparked controversy. This note highlights a selection of blog posts, commentaries and studies by major international think tanks and research institutes on reforms of EU taxation rules, with hyperlinks to the texts concerned.