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This study seeks to present a comprehensive overview of non-legislative resolutions adopted by the Parliament between July 2019 and December 2021 on the basis of own-initiative reports, in the light of the response provided by the Commission, the subsequent follow-up documents and related actions undertaken by the Commission up to 31 January 2022. The publication is part of Parliament’s Strategic Execution Framework (2019-2021). The aim of this joint DG PRES and DG EPRS project on 'Improved reporting ...

Adapting tax systems to globalisation and digitalisation has been the subject of discussions and reforms in international forums and the EU over recent decades. One of the aims is to make sure large multinational enterprises (MNEs) pay a minimum level of tax on the income arising in each jurisdiction in which they operate. At global level, an agreement was found last October within the Organisation for Economic Co-operation and Development (OECD) inclusive framework. A December 2021 European Commission ...

The European Parliament and the Council as co-legislators have adopted changes to Directive 1999/62/EC on the charging of heavy goods vehicles for the use of certain infrastructure (known as the Eurovignette Directive). Vignettes for heavy goods vehicles will have to be phased out across the core trans-European transport network from 2030 and replaced by distance-based charges (tolls). With a number of other changes, this should help make road pricing fairer and more efficient. The European Commission ...

The Monthly Highlights publication provides an overview, at a glance, of the on-going work of the policy departments, including a selection of the latest and forthcoming publications, and a list of future events.

The European Parliament, the Council and the European Commission have committed to listen to Europeans and to follow up, within their sphere of competences, on the recommendations made. In this framework, four European Citizens’ Panels have been organized to allow citizens to jointly think about the future they want for the European Union • Panel 1 - "Stronger economy, social justice, jobs, education, culture, sport, digital transformation" • Panel 2 - "EU democracy, values, rights, rule of law ...

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 ...

The Monthly Highlights publication provides an overview, at a glance, of the on-going work of the policy departments, including a selection of the latest and forthcoming publications, and a list of future events.

The European Commission is currently in the process of simplifying and harmonising the rules of origin for EU trade agreements, with the aim of enhancing the effectiveness of the latter. Indeed, there is a general perception that the complexity of the rules and their lack of harmonisation across EU trade agreements, together with burdensome certification procedures, may be deterring some business managers from making use of the preferential trade tariffs allowed by the agreements. Rules of origin ...

Tax transparency has become an important tool in the fight against tax avoidance and tax evasion. Country-by-country reporting (CBCR) aims at requiring multinational enterprises (MNEs) to provide sufficient data to be able to distinguish what part of their activity is related to a specific country. The European Commission's proposed directive on CBCR was first tabled in 2016. Interinstitutional negotiations led to a provisional agreement in June 2021. The European Parliament is expected to vote on ...

On 8 October 2021, the OECD announced that, following years of intense negotiations, 136 countries had finally reached an agreement on how to tackle the tax policy challenges arising from the digitalisation of the economy. A growing realisation that these challenges cannot be addressed by the existing tax system – over a century old – helped achieve the breakthrough. With this, one of the main questions pertinent to the digital economy – how to fairly tax businesses that rely on intangible assets ...