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There is an important ongoing debate on the direct and indirect taxation of the digital economy. Proposals on digital taxes, which are under negotiation in the OECD, are inter-linked with European Commission proposals on the same subject. As the Council did not reach an agreement on the Commission proposal for a digital services tax, national initiatives appeared in the interim until a global solution in the area of direct taxation could be found in the OECD. On 1 December 2020, the Council endorsed ...

The European Commission has decided to re-launch the common consolidated corporate tax base (CCCTB) project in a two-step approach, with the publication on 25 October 2016 of two new interconnected proposals: on a common corporate tax base (CCTB), and on a common consolidated corporate tax base (CCCTB). Building on the 2016 CCTB proposal, the 2016 CCCTB proposal introduces the consolidation aspect of this double initiative. Companies operating across borders in the EU would no longer have to deal ...

En 2016, la Commission a décidé de relancer la proposition d'assiette commune consolidée pour l'impôt des sociétés, mais en suivant cette fois une approche en deux étapes, avec deux propositions interconnectées. Le Parlement, qui est seulement consulté, mettra aux voix ces propositions au cours de la période de session de mars.

Double taxation happens when two (or more) tax jurisdictions impose comparable taxes on the same cross-border taxable event. This can happen since taxation is a sovereign right for individual countries. The proposal for a directive on double taxation dispute resolution mechanisms in the European Union is instrumental to reducing compliance costs and administrative burdens. It contributes to the broader objective of building a deeper and fairer internal market as well as a fair and efficient corporate ...

General tax policy

Fiches thématiques sur l’UE 01-11-2017

The power to levy taxes is central to the sovereignty of EU Member States, which have assigned only limited competences to the EU in this area. The development of EU tax provisions is geared towards the smooth running of the single market, with the harmonisation of indirect taxation having been addressed at an earlier stage and in greater depth than that of direct taxation. Alongside these efforts, the EU is stepping up its fight against tax evasion and avoidance, which constitute a threat to fair ...

La double taxation est une conséquence du pouvoir d’imposition dont jouit chaque État membre. C’est le cas lorsqu’un contribuable se trouve dans une situation transfrontière, qui constitue une entrave fiscale générant des coûts et des charges administratives. Le paquet de mesures visant à réformer la fiscalité des entreprises de la Commission comprend une proposition visant à combler les lacunes du dispositif actuel. Un projet de résolution législative sur cette proposition figure à l’ordre du jour ...

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 ...

The tax reduction methods used by multinational companies have been well known for decades. They include transfer pricing, the use of lower-tax jurisdictions, over-charging entities in higher-tax countries to reduce taxable profit and (legally) completing a transaction in a lower-tax country, different to the country which the business relates to. The problem is relatively clear and law-makers want a situation where businesses not only operate within the letter but also the spirit of the law.

This study gives an overview of the situation of the VC industry in the EU, its perspectives for and barriers to further development. In addition, suggestions for policy initiatives that may help to diminish these barriers are provided.

Business and citizens risk being taxed by more than one Member State on the same revenue as soon as they cross an internal border within the Single Market even almost 20 years since its creation (according to the European Commission's recent Communication on Double Taxation COM(2011)712). A year before, the Commission outlined the most serious tax problems that EU citizens face in cross-border situations (e.g. discrimination, double taxation, difficulties in claiming tax refunds and in obtaining ...