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This briefing provides an overview of the role played by independent national fiscal bodies in the preparations of forthcoming budgets in EU Member States.

The Customs 2020 programme was established by Regulation No 1294/2013 and is aimed at supporting the functioning of the customs union. The Fiscalis 2020 programme was established by Regulation No 1286/2013 and is aimed at improving the operation of the taxation systems in the internal market and supporting cooperation between the EU Member States.

Despite achieving unprecedented growth and profit rates, the digital economy seems to be relatively undertaxed when compared to more traditional 'bricks and mortar' companies. The current rules are based on the physical presence of taxpayers and assets, and there is a general understanding that they are not suited to taxing a digital economy characterised by reliance on intangible assets and ubiquitous services whose location is often hard to determine. International bodies are currently working ...

General tax policy

Informativni članci o EU-u 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 ...

Action to fight corporate tax avoidance has been deemed necessary in the OECD forum, with further impetus from the G20/OECD 'Base erosion and profit shifting' action plan (known as BEPS), initiated in 2013. The BEPS action plan has 15 actions, covering elements used in corporate tax-avoidance practices and aggressive tax-planning schemes and was endorsed in 2015. The 15 BEPS final reports are generally seen as a step in the fight against corporate tax avoidance. The action against BEPS is designed ...

This study aims to present the legal, political and institutional framework governing offshore practices in the Overseas Countries and Territories (OCTs) of the European Union, which are under the sovereignty of four Member States: Denmark, France, the Netherlands and the United Kingdom. The institutional arrangements of the OCTs with the relevant EU Member States directly affect the possibility to establish policies and adopt regulations, including on taxation and money laundering. Regardless of ...

To tackle tax avoidance and evasion problems brought into the spotlight by the media (such as the Panama Papers) and in order to improve tax transparency, the European Commission has proposed to enable tax authorities in the EU to have access to national anti-money-laundering information.

Anti-tax-avoidance directive

Briefing 19-07-2016

The proposal for a directive on 'Rules against tax avoidance practices that directly affect the functioning of the internal market' was one of two legislative proposals of the 28 January 2016 European Commission 'anti-tax-avoidance package'. Linked with the OECD/G20 Base erosion and profit shifting action plan (BEPS), it targets schemes where corporate taxpayers operating businesses in several countries take advantage of disparities and loopholes to reduce their tax bills. The objective is to realign ...

The current proposal on publishing corporate tax data is part of a broader effort to tackle tax avoidance and increase tax transparency. The proposal is closely connected to the recently adopted changes to Directive 2011/16 on the automatic exchange of information among national tax authorities. Country-by-country reporting to tax administrations is included in the OECD's action plan for tackling tax avoidance. However, while the present proposal applies the same turnover threshold and covers the ...

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 ...