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La commissione d'inchiesta PANA

05-12-2017

La "commissione d'inchiesta incaricata di esaminare le denunce di infrazione e di cattiva amministrazione nell'applicazione del diritto dell'Unione in relazione al riciclaggio di denaro, all'elusione fiscale e all'evasione fiscale" (commissione PANA), è stata istituita dal Parlamento europeo nel giugno 2016. La sua relazione e la raccomandazione presentate ai fini dell'adozione nella sessione plenaria di dicembre del Parlamento europeo gettano le basi per ulteriori azioni di monitoraggio e di follow-up ...

La "commissione d'inchiesta incaricata di esaminare le denunce di infrazione e di cattiva amministrazione nell'applicazione del diritto dell'Unione in relazione al riciclaggio di denaro, all'elusione fiscale e all'evasione fiscale" (commissione PANA), è stata istituita dal Parlamento europeo nel giugno 2016. La sua relazione e la raccomandazione presentate ai fini dell'adozione nella sessione plenaria di dicembre del Parlamento europeo gettano le basi per ulteriori azioni di monitoraggio e di follow-up.

Addressing Developing Countries’ Challenges in Free Trade Implementation

02-02-2017

The present study places the potential effects of Economic Partnership Agreement (EPA) liberalisation on government revenue in signatory states within the broader context of regional integration and global liberalisation. Based on a review of the secondary literature it finds that the revenue effect may be severe in some, but by no means all, cases and that the forecasts now need to be updated by country-level studies using the details of liberalisation schedules actually agreed. The evidence also ...

The present study places the potential effects of Economic Partnership Agreement (EPA) liberalisation on government revenue in signatory states within the broader context of regional integration and global liberalisation. Based on a review of the secondary literature it finds that the revenue effect may be severe in some, but by no means all, cases and that the forecasts now need to be updated by country-level studies using the details of liberalisation schedules actually agreed. The evidence also suggests that poor countries find it very hard to replace government revenue lost through liberalisation but that where there have been successes the measures taken include those needed to increase any gains from regional and global trade integration. Such reforms require sustained commitment (by donors and recipients) over many years. The stresses created by EPAs (and regional liberalisation) increase the need for such commitment; but they also offer an opportunity since they include an appropriate framework for providing appropriate assistance. Yet data on flows of aid for trade do not indicate that an adequate commitment has yet been made. Six recommendations are made on actions that the European Parliament might champion to reduce the risks of an ‘EPA revenue squeeze’ in ways that support recipients’ capacity to benefit from greater regional and global integration.

Autore esterno

Isabella MASSA and Christopher STEVENS (Overseas Development Institute)

International Taxation and Tax Rulings: Policy issues at Challenging Times

09-06-2016

Reforming international taxation is a complex and difficult matter that will be the subject of continual discussion and negotiation for years to come. Since most major players are willing to settle for incremental change toward a better system, the world should be able to do better than now when it comes to taxing international income flows relatively fairly and efficiently. Given the complexity of the issues at stake, expert views are likely to provide great real value added. In this vein, and at ...

Reforming international taxation is a complex and difficult matter that will be the subject of continual discussion and negotiation for years to come. Since most major players are willing to settle for incremental change toward a better system, the world should be able to do better than now when it comes to taxing international income flows relatively fairly and efficiently. Given the complexity of the issues at stake, expert views are likely to provide great real value added. In this vein, and at the request of the Special Committee of the European Parliament on Tax Rulings (TAXE2), this compilation of three papers by people from academia specialized in International Taxation, Tax Rulings and State Aid has been prepared by the Policy Department A.

Autore esterno

John VELLA (Oxford University Centre for Business Taxation, Saïd Business School, the UK), Elly VAN DE VELDE (Hasselt University and University of Antwerp, Belgium) and Raymond LUJA (Maastrich Centre for Taxation, Maastricht University, the Netherland)

Anti-tax-avoidance directive

03-06-2016

The proposal for a directive on 'Rules against tax avoidance practices that directly affect the functioning of the internal market' is 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 proposal for a directive on 'Rules against tax avoidance practices that directly affect the functioning of the internal market' is 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 corporate taxation with the relevant business substance (income) of the corporate taxpayer, fighting against aggressive corporate tax avoidance. The proposed directive sets legally binding minimum standards for six practices. Three of these are included in the BEPS action plan (interest limitation rules, controlled foreign company rules, and rules on hybrid mismatches). The other three (a general anti-abuse rule, exit taxation rules and a switch-over clause came out of discussions on the common consolidated corporate tax base (CCCTB) proposal. As a tax measure, Parliament is only consulted, with the proposal to be adopted by the Council. A more recent edition of this document is available. Find it by searching by the document title at this address: http://www.europarl.europa.eu/thinktank/en/home.html

Understanding the OECD tax plan to address 'base erosion and profit shifting' – BEPS

14-04-2016

Action to fight corporate tax avoidance has been deemed necessary in the OECD forum, where further impetus has been given via the G20/OECD 'Base erosion and profit shifting' action plan (known as BEPS), initiated in 2013. Applied in a substantially changed context, existing tax rules set up a century ago are not only outdated but have also been shown to have flaws that create opportunities for BEPS practices and thus need to be dealt with. The BEPS action plan has 15 actions covering elements used ...

Action to fight corporate tax avoidance has been deemed necessary in the OECD forum, where further impetus has been given via the G20/OECD 'Base erosion and profit shifting' action plan (known as BEPS), initiated in 2013. Applied in a substantially changed context, existing tax rules set up a century ago are not only outdated but have also been shown to have flaws that create opportunities for BEPS practices and thus need to be dealt with. The BEPS action plan has 15 actions covering elements used in corporate tax-avoidance practices and aggressive tax-planning schemes. The 15 BEPS final reports were prepared over two years, involving OECD and G20 countries. The reports were finalised in autumn 2015 and endorsed by G20 leaders at their summit in Antalya, Turkey, in November 2015. They cover common forms of BEPS practices. The reports are generally seen as a step in the fight against corporate tax avoidance. The action against BEPS is designed to be flexible as a consequence of its adoption by consensus. Recommendations made in BEPS reports range from minimum standards to guidelines, and also putting in place an instrument to modify the provisions of tax treaties related to BEPS practices. Implementation is under way, and the follow-up and future of work to tackle BEPS is organised so as to provide a more inclusive framework able to involve more countries. EU rules already cover some of the BEPS actions. And the January 2016 'anti-tax avoidance package' introduces further measures, including a proposed directive providing for country-by-country reporting and another setting out anti-abuse measures against common forms of aggressive tax planning.

Cyprus' Financial Assistance Programme (March 2016)

17-03-2016

Cyprus exited the IMF extended fund facility arrangement on 7 March 2016, more than two months before it was set to expire. Cyprus is also to exit the ESM financial assistance programme on 31 March 2016. Against this background, this note provides an overview of the latest economic, fiscal and financial sector developments in Cyprus and recalls the main elements of the above-mentioned programme. This note is an updated version of the briefing provided to the ECON Committee in view of an Economic ...

Cyprus exited the IMF extended fund facility arrangement on 7 March 2016, more than two months before it was set to expire. Cyprus is also to exit the ESM financial assistance programme on 31 March 2016. Against this background, this note provides an overview of the latest economic, fiscal and financial sector developments in Cyprus and recalls the main elements of the above-mentioned programme. This note is an updated version of the briefing provided to the ECON Committee in view of an Economic Dialogue with Harris Georgiades, Minister of Finance of Cyprus, that took place on 25 January 2016.

Spurring Transparency, Coordination and Convergence to Corporate Tax Policies in the EU

04-02-2016

What the key features of aggressive tax planning mechanisms and measures used by multinationals with the aim of minimising corporate tax payments? How do favourable tax rulings work in practice? What is the role and functioning of certain EU groups/working parties in the area of corporate taxation? And how effective is the EU in promoting good tax governance principles? Adopting tax laws in the EU is a prerogative of national governments. In this context, what are the key challenges that tax EU ...

What the key features of aggressive tax planning mechanisms and measures used by multinationals with the aim of minimising corporate tax payments? How do favourable tax rulings work in practice? What is the role and functioning of certain EU groups/working parties in the area of corporate taxation? And how effective is the EU in promoting good tax governance principles? Adopting tax laws in the EU is a prerogative of national governments. In this context, what are the key challenges that tax EU policy makers face as they move towards a more transparent tax environment and enhanced coordination/convergence on tax matters? To what extent do current national legal frameworks allow for effective action, in compliance with the EU Treaties, against aggressive corporate tax arrangements? An in-depth analysis, including the EU policy response on corporate taxation governance, is provided in four papers. The papers, which fed into the legislative own-initiative report “Bringing Transparency, coordination and convergence to corporate tax policies in the EU” (rapporteurs MEP Anneliese Dodds and Luděk Niedermayer), have been prepared by the Policy Department A, as a response to the request of the Committee on Economic and Monetary Affairs of the European Parliament.

Economic Dialogue with Cyprus on 25 January 2016

21-01-2016

This note prepared by the Economic Governance Support Unit presents selected information on the current status of the EU economic governance procedures and related relevant information in view of an Economic Dialogue with Harris Georgiades, Minister of Finance of Cyprus, in accordance with the EU legal framework, in particular Article 2a of EU Regulation 1467 as amended by Regulation 1177/2011 and Article 7(10) of EU Regulation 472/2013.

This note prepared by the Economic Governance Support Unit presents selected information on the current status of the EU economic governance procedures and related relevant information in view of an Economic Dialogue with Harris Georgiades, Minister of Finance of Cyprus, in accordance with the EU legal framework, in particular Article 2a of EU Regulation 1467 as amended by Regulation 1177/2011 and Article 7(10) of EU Regulation 472/2013.

Greece's Financial Assistance Programme (November 2015)

20-11-2015

This briefing prepared by the Economic Governance Support Unit is an update of a note that was initially provided to ECON Members in advance of an ad-hoc Exchange of views with Eurogroup President Jeroen Dijsselbloem and Managing Director of the ESM Klaus Regling, which took place on 10 November 2015.

This briefing prepared by the Economic Governance Support Unit is an update of a note that was initially provided to ECON Members in advance of an ad-hoc Exchange of views with Eurogroup President Jeroen Dijsselbloem and Managing Director of the ESM Klaus Regling, which took place on 10 November 2015.

The G20 summit in Antalya: Seeking global growth through collective action

10-11-2015

The Group of Twenty (G20) was established in 1999 after a series of crises in emerging economies, as a forum of finance ministers and central bank governors. It comprises 'systemically important' developed and emerging economies (including the European Union) and its purpose is to improve coordination of global economic policies. Since 2008, the G20 has also met at the level of leaders, who hold annual summits organised by the rotating presidency. These gatherings are the culmination of a year-long ...

The Group of Twenty (G20) was established in 1999 after a series of crises in emerging economies, as a forum of finance ministers and central bank governors. It comprises 'systemically important' developed and emerging economies (including the European Union) and its purpose is to improve coordination of global economic policies. Since 2008, the G20 has also met at the level of leaders, who hold annual summits organised by the rotating presidency. These gatherings are the culmination of a year-long preparatory process during which the G20 agenda is formulated. The next summit takes place on 15 and 16 November 2015 in Antalya, Turkey. Traditionally occupied with economic issues and financial regulation, the G20 programme now also includes topics like development, trade, tax cooperation, measures to fight corruption, climate change and energy. The Turkish presidency's focus is on 'enabling inclusive and robust growth' through the three I's: inclusiveness, implementation and investment. Turkey has also sought to increase integration of low income developing countries and SMEs into the global economy, to bridge the gender gap in employment and reduce inequalities. This programme has been generally welcomed by observers who nevertheless point out that accountability is crucial to the efficiency of the G20 process. Numerous preparatory meetings at levels ranging from ministerial to stakeholder groups have resulted in a vast array of recommendations to leaders which are to be taken into account in their discussions during the upcoming summit.

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