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Cross-Border Mergers and Divisions, Transfers of Seat: Is there a Need to Legislate?

15-06-2016

The Study analyses whether and to what extent there is a need to legislate with respect to cross-border mergers, cross-border divisions and cross-border transfers of seat (cross-border conversions). Affirming a clear need for such legislation, it is recommended to extend the Cross-Border Mergers Directive into a single Cross-Border Mobility Directive encompassing revised rules on cross-border mergers as well as new rules on cross-border divisions and cross-border transfers of seat for all legal ...

The Study analyses whether and to what extent there is a need to legislate with respect to cross-border mergers, cross-border divisions and cross-border transfers of seat (cross-border conversions). Affirming a clear need for such legislation, it is recommended to extend the Cross-Border Mergers Directive into a single Cross-Border Mobility Directive encompassing revised rules on cross-border mergers as well as new rules on cross-border divisions and cross-border transfers of seat for all legal entities within the meaning of Art. 54 TFEU.

Parlamendiväline autor

Jessica SCHMIDT (University of Bayreuth, Germany)

Corporate Tax Practices and Aggressive Tax Planning in the EU

15-12-2015

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 ...

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 level. It describes the basic structure and the fundamental flaws of the current international tax system. A number of techniques and mechanisms have been and are used by modern multinational enterprises (MNEs) for aggressive tax planning purposes. It also illustrates that these structures exploit the interaction of the tax systems of different states. The paper concludes with a description of the key features and role of the Platform for Tax Good Governance, Aggressive Tax Planning and Double Taxation.

Parlamendiväline autor

John VELLA (Oxford University Centre for Business Taxation, Saïd Business School, United Kingdom)

‘Tax rulings’ in the EU Member States

15-12-2015

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 deals with the question what advance tax rulings, advance pricing agreements and other tax arrangements currently are like and how they are meant to develop. Therefore, it is necessary to understand the reasons of their existence and to know the legal and policy ...

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 deals with the question what advance tax rulings, advance pricing agreements and other tax arrangements currently are like and how they are meant to develop. Therefore, it is necessary to understand the reasons of their existence and to know the legal and policy limits that should be taken into account on OECD, EU and national levels. The paper gives an overview of the features of tax rulings in general and of the tax rulings practices in the 28 Member States in concrete terms.

Parlamendiväline autor

Elly VAN DE VELDE (Faculty of Law at Hasselt University and Law Faculty of the University of Antwerp, Belgium)

Single-member private limited liability companies: Initial Appraisal of a European Commission Impact Assessment

18-02-2015

This note seeks to provide an initial analysis of the strengths and weaknesses of the European Commission's Impact Assessment accompanying the Commission proposal for a Directive on single-member private limited liability companies. The context of the initiative is well presented. Efforts have been made to substantiate the problems identified and the various options considered are clearly described. Research and consultation appears to have been wide-ranging, although a breakdown of stakeholder ...

This note seeks to provide an initial analysis of the strengths and weaknesses of the European Commission's Impact Assessment accompanying the Commission proposal for a Directive on single-member private limited liability companies. The context of the initiative is well presented. Efforts have been made to substantiate the problems identified and the various options considered are clearly described. Research and consultation appears to have been wide-ranging, although a breakdown of stakeholder views on each option would have been useful. The scope of the IA could have been broader, however. In particular, a more quantified and targeted cost-benefit analysis, especially with regard to costs for Member States and SMEs, and more data on how efficient different Member State measures have been in ensuring the smooth functioning of similar systems, would have strengthened the arguments. More specific evidence would also have been helpful with regard to the potential uptake of this initiative by the beneficiaries targeted.

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