5

résultat(s)

Mot(s)
Type de publication
Domaine politique
Auteur
Mot-clé
Date

EU listing of tax havens

21-10-2019

Broadly speaking, 'tax havens' provide taxpayers, both legal and natural persons, with opportunities for tax evasion or avoidance, while their secrecy and opacity also serves to disguise the origins of the proceeds of illegal and criminal activities. One might ask why establishing a list of tax havens or high-risk countries is useful. Drawing up such lists began with action to end harmful tax practices arising from the discrepancy between the global reach of financial flows and the geographically ...

Broadly speaking, 'tax havens' provide taxpayers, both legal and natural persons, with opportunities for tax evasion or avoidance, while their secrecy and opacity also serves to disguise the origins of the proceeds of illegal and criminal activities. One might ask why establishing a list of tax havens or high-risk countries is useful. Drawing up such lists began with action to end harmful tax practices arising from the discrepancy between the global reach of financial flows and the geographically limited scope of jurisdictions that match or exist inside national borders. However we refer to tax havens, they all have one thing in common: they allow individuals or organisations to escape from taxation. Distinctive characteristics of tax havens include low or zero taxation, fictitious residences (with no bearing on reality) and tax secrecy. The latter two are key methods for hiding ultimate beneficial owners. In the EU, the process of adopting a common list of non-cooperative tax jurisdictions was initiated as part of efforts to further good tax governance, and its external dimension. On 5 December 2017, the Council adopted a first common list resulting from the assessment of third countries against distinctive criteria. Pursuing the assessment process, the Council has updated the list on the basis of commitments received, while also reviewing countries that had not yet been assessed. This briefing updates an earlier one, from May 2018 – itself an updated and extended version of a briefing from December 2017: ‘Understanding the rationale for compiling “tax haven” lists', PE 614.633 – to take account of the changes in the lists since that date.

Public country-by-country reporting by multinational enterprises

26-04-2019

Tax transparency has gained particular importance as a tool in the fight against tax avoidance and tax evasion, particularly in the field of corporate income tax and aggressive tax planning. Cooperation between tax authorities aims at allowing them to obtain information covering the global business of multinational enterprises (MNEs), and progress has already been made in this area. A further step in tax transparency would be to broaden it by providing publicly available information relating to tax ...

Tax transparency has gained particular importance as a tool in the fight against tax avoidance and tax evasion, particularly in the field of corporate income tax and aggressive tax planning. Cooperation between tax authorities aims at allowing them to obtain information covering the global business of multinational enterprises (MNEs), and progress has already been made in this area. A further step in tax transparency would be to broaden it by providing publicly available information relating to tax paid at the place where profits are actually made. Public country-by-country reporting (CBCR) is the publication of a defined set of facts and figures by large MNEs, thereby providing the public with a global picture of the taxes MNEs pay on their corporate income. The proposal is being considered by the European Parliament (EP) and the Council. In the EP, the amendments put forward by the ECON and JURI committees were voted on 4 July 2017. In the absence of a Council position enabling negotiations on the proposal, the Parliament adopted its position at first reading in plenary on 27 March 2019. Third edition. The ‘EU Legislation in Progress’ briefings are updated at key stages throughout the legislative procedure.

Publication d'informations fiscales concernant les entreprises Obligation d'information par pays pour les entreprises multinationales

16-08-2016

Les lignes directrices de la Commission pour une meilleure réglementation rappellent qu'une analyse d'impact "doit être complète, proportionnée, basée sur des éléments concrets, ouverte aux opinions des parties prenantes, neutre, élaborée en collaboration avec les services compétents de la Commission, intégrée au cycle d'élaboration des politiques, transparente et de haute qualité" (lignes directrices, p. 20). À l'issue d'une évaluation initiale, on peut conclure que cette AI semble répondre à ces ...

Les lignes directrices de la Commission pour une meilleure réglementation rappellent qu'une analyse d'impact "doit être complète, proportionnée, basée sur des éléments concrets, ouverte aux opinions des parties prenantes, neutre, élaborée en collaboration avec les services compétents de la Commission, intégrée au cycle d'élaboration des politiques, transparente et de haute qualité" (lignes directrices, p. 20). À l'issue d'une évaluation initiale, on peut conclure que cette AI semble répondre à ces critères dans une large mesure et qu'elle pourrait être considérée à de nombreux égards comme un exemple de bonne pratique par rapport à d'autres AI de la Commission dans le secteur financier. Les lignes directrices pour une meilleure réglementation ont dans l'ensemble été suivies. L'AI semble avoir pris en considération les recommandations formulées dans les résolutions du Parlement dans ce domaine, par exemple celle du 16 décembre 2015 intitulée "Favoriser la transparence, la coordination et la convergence des politiques en matière d'impôt sur les sociétés au sein de l'Union", bien que la Commission ait dans certains cas tiré des conclusions différentes. L'une des faiblesses de l'AI est qu'elle ne semble pas présenter les effets probables de certains changements apportés à la proposition et évoqués dans l'exposé des motifs, notamment la liste des paradis fiscaux de l'Union. Dans l'ensemble, cette AI semble représenter une contribution utile au processus décisionnel.

Publication d'informations relatives à l'impôt sur les sociétés

04-07-2016

La proposition actuelle sur la publication d'informations en matière de fiscalité des entreprises s'inscrit dans le cadre d'une action plus générale de lutte contre l'évasion fiscale et d'amélioration de la transparence dans ce domaine. La proposition est étroitement liée aux modifications récemment adoptées de la directive 2011/16/UE en ce qui concerne l'échange automatique et obligatoire d'informations dans le domaine fiscal. La déclaration pays par pays aux administrations fiscales est prévue ...

La proposition actuelle sur la publication d'informations en matière de fiscalité des entreprises s'inscrit dans le cadre d'une action plus générale de lutte contre l'évasion fiscale et d'amélioration de la transparence dans ce domaine. La proposition est étroitement liée aux modifications récemment adoptées de la directive 2011/16/UE en ce qui concerne l'échange automatique et obligatoire d'informations dans le domaine fiscal. La déclaration pays par pays aux administrations fiscales est prévue dans le plan d'action de l'OCDE pour combattre l'évasion fiscale. Cependant, si la présente proposition applique le même seuil de chiffre d'affaires et couvre les mêmes entreprises que le plan de l'OCDE, elle va plus loin en ajoutant une obligation de publication des informations dans le domaine fiscal.

Country-by-country reporting for multinational enterprise groups

09-06-2016

New proposals on transparency would provide tax authorities with comprehensive and relevant information on the activities of multinational enterprise (MNE) groups to help countries fight tax avoidance and aggressive tax planning. Action has been designed to be implemented at both international and European Union (EU) levels. In particular, Action 13 of the OECD/G20 BEPS (Base erosion and profit shifting) action plan includes a requirement that MNEs provide all relevant governments with information ...

New proposals on transparency would provide tax authorities with comprehensive and relevant information on the activities of multinational enterprise (MNE) groups to help countries fight tax avoidance and aggressive tax planning. Action has been designed to be implemented at both international and European Union (EU) levels. In particular, Action 13 of the OECD/G20 BEPS (Base erosion and profit shifting) action plan includes a requirement that MNEs provide all relevant governments with information on their global allocation of income, economic activity and taxes paid using a common template. The European Commission has proposed to amend the Directive on administrative cooperation in the field of taxation (DAC) to implement BEPS action 13 on country-by-country reporting (CBCR) in the EU. CBCR would be added to the categories of information subject to automatic exchange of information between Member State tax administrations, under the DAC's exchange mechanism. As a tax measure, Parliament is only consulted and the proposal has to be adopted by the Council. This briefing updates an earlier version, from May 2016: PE 582.004.

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