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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.

Detailed technical measures for the definitive VAT system

08-02-2019

The common European value added tax (VAT) system was set up in 1967 and reformed in 1993 in order to adapt it to the entry into force of the internal market. Therefore, the existing rules governing intra Community trade, which were intended to be transitory, are now 25 years old. VAT is an important source of revenue for both national governments and the EU budget, but the current system is ill-adapted to the challenges of a modern economy. It presents such problems as vulnerability to fraud, high ...

The common European value added tax (VAT) system was set up in 1967 and reformed in 1993 in order to adapt it to the entry into force of the internal market. Therefore, the existing rules governing intra Community trade, which were intended to be transitory, are now 25 years old. VAT is an important source of revenue for both national governments and the EU budget, but the current system is ill-adapted to the challenges of a modern economy. It presents such problems as vulnerability to fraud, high compliance costs for businesses, and a heavy administrative burden for national authorities. As part of the action plan on VAT, the European Commission adopted a new proposal in May 2018. This proposal would amend the VAT Directive (Directive 2006/112/EC) to introduce the detailed technical measures of the definitive VAT system for the intra-EU business to business (B2B) trade in goods. The present proposal follows another proposal that sets out the basic features of the reform of the common EU VAT system. Some aspects of the previous proposal were taken out of the negotiations to be examined with this one. Second edition of a briefing originally drafted by Ana Claudia Alfieri. The 'EU Legislation in Progress' briefings are updated at key stages throughout the legislative procedure.

Customs 2020 and Fiscalis 2020 (2014-2020)

13-12-2018

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.

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.

Corporate taxation of a significant digital presence

07-12-2018

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 ...

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 on how to adapt tax rules to the digital reality. The European Commission adopted a proposal in March 2018. It would allow taxation on the basis of digital rather than physical presence linked with the EU, for digital activities generating turnover of over €7 million, and with more than 100 000 users or 3 000 business-to-business contracts annually. The proposal has met with mixed reactions from stakeholders. Although there is growing recognition that digital companies should pay similar tax rates to traditional companies, some consider the initiative to be premature given the ongoing search for a compromise at the level of the Organisation for Economic Co-operation and Development (OECD), which is thought of as the permanent solution. The report by Parliament’s Committee on Economic and Monetary Affairs (ECON) proposes to widen the scope and reach of the tax, and increase clarity for tax authorities and companies. The plenary vote on the report is expected during the December session. Second edition. The 'EU Legislation in Progress' briefings are updated at key stages throughout the legislative procedure.

Introducing the definitive VAT system for B2B cross-border trade

18-07-2018

Value added tax (VAT) is an important source of revenue for national governments and the European Union (EU) budget and, from an economic point of view, it is a very efficient consumption tax. However, the existing rules governing intra-Community trade are 25 years old and the current common EU VAT system presents such problems as vulnerability to fraud, high compliance costs for businesses and also a heavy administrative burden for national authorities. The reform of the system is planned in several ...

Value added tax (VAT) is an important source of revenue for national governments and the European Union (EU) budget and, from an economic point of view, it is a very efficient consumption tax. However, the existing rules governing intra-Community trade are 25 years old and the current common EU VAT system presents such problems as vulnerability to fraud, high compliance costs for businesses and also a heavy administrative burden for national authorities. The reform of the system is planned in several consecutive steps, first for goods and then for services, and will take some years. This proposal introduces the basic features of the definite VAT system for business-to-business (B2B) transactions of goods and aims to harmonise and simplify certain rules of the current VAT system, by amending the VAT Directive (Directive 2006/112/EC). First edition. The ‘EU Legislation in Progress’ briefings are updated at key stages throughout the legislative procedure.

Tax transparency for intermediaries

03-07-2018

The situations highlighted by the ‘Panama papers’ and ‘Paradise papers’, among others leaks show how certain intermediaries and other providers of tax advice appear to have facilitated companies and individuals in avoiding taxation, often through complex cross-border schemes involving routing assets to, or through, offshore entities. Among the tools to fight tax avoidance and aggressive tax planning are established mechanisms for disclosure of tax information and publication of tax-relevant information ...

The situations highlighted by the ‘Panama papers’ and ‘Paradise papers’, among others leaks show how certain intermediaries and other providers of tax advice appear to have facilitated companies and individuals in avoiding taxation, often through complex cross-border schemes involving routing assets to, or through, offshore entities. Among the tools to fight tax avoidance and aggressive tax planning are established mechanisms for disclosure of tax information and publication of tax-relevant information by companies. In June 2017, the Commission adopted a proposal aimed at ensuring early information on such situations, by setting an obligation to report cross-border arrangements designed by tax intermediaries or taxpayers and by including the information collected in the automatic exchange of information between tax authorities within the European Union. The directive was adopted on 25 May 2018, and it is to be applied from 1 July 2020. Third edition. The ‘EU Legislation in Progress’ briefings are updated at key stages throughout the legislative procedure.

Stronger administrative cooperation in the VAT field

02-07-2018

Value added tax (VAT) is an important source of revenue for both national governments and the European budget and, from an economic point of view, a very efficient consumption tax. However, the rules governing intra-Community trade are 25 years old and the current common EU VAT system is vulnerable to fraud. Moreover, businesses doing cross-border trade face much higher compliance costs than those only trading domestically. The administrative burden for national tax administrations is also excessive ...

Value added tax (VAT) is an important source of revenue for both national governments and the European budget and, from an economic point of view, a very efficient consumption tax. However, the rules governing intra-Community trade are 25 years old and the current common EU VAT system is vulnerable to fraud. Moreover, businesses doing cross-border trade face much higher compliance costs than those only trading domestically. The administrative burden for national tax administrations is also excessive. The reform of the system is planned in several consecutive steps and will take some years. In the meantime, the present proposal will change the VAT Administrative Cooperation Regulation (Regulation (EU) No 904/2010). It introduces the concept of the 'certified taxable person' in the VAT Information Exchange System and addresses three types of cross-border fraud: carousel fraud, used car fraud and VAT-free import fraud.

Common corporate tax base (CCTB)

15-06-2018

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 a common consolidated corporate tax base (CCCTB). The 2016 CCTB provides for the determination of a single set of rules for calculation of the corporate tax base. Companies operating across borders in the EU would no longer have to deal with 28 different ...

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 a common consolidated corporate tax base (CCCTB). The 2016 CCTB provides for the determination of a single set of rules for calculation of the corporate tax base. Companies operating across borders in the EU would no longer have to deal with 28 different sets of national rules when calculating their taxable profits. The intention is that the proposed CCTB is a step on the way towards re-establishing the link between taxation and the place where profits are made, via an apportionment formula to be introduced through the new CCCTB proposal. The legislative proposal falls under the consultation procedure. In the European Parliament, it was assigned to the Economic and Monetary Affairs Committee. The committee adopted its report on 21 February 2018. Parliament adopted its opinion in plenary on 15 March 2018. The proposal is now in the hands of the Council. Third edition, based on an original briefing by Gustaf Gimdal. The ‘EU Legislation in Progress’ briefings are updated at key stages throughout the legislative procedure.

Common (consolidated) corporate tax base

06-03-2018

In 2016, the Commission decided to re-launch the common consolidated corporate tax base proposal, but this time in a two-step approach, with two interconnected proposals. Parliament, which is only consulted, is due to vote on the proposals during its March plenary session.

In 2016, the Commission decided to re-launch the common consolidated corporate tax base proposal, but this time in a two-step approach, with two interconnected proposals. Parliament, which is only consulted, is due to vote on the proposals during its March plenary session.

Tax transparency for intermediaries

22-02-2018

Disclosure of tax information by tax intermediaries or taxpayers is seen as a tool to fight tax avoidance and aggressive tax planning, by providing tax authorities with a full picture and enabling them to address the part of a tax situation which falls within their jurisdictions. Parliament is due to vote in plenary in February on a Commission proposal to ensure automatic exchange of such information.

Disclosure of tax information by tax intermediaries or taxpayers is seen as a tool to fight tax avoidance and aggressive tax planning, by providing tax authorities with a full picture and enabling them to address the part of a tax situation which falls within their jurisdictions. Parliament is due to vote in plenary in February on a Commission proposal to ensure automatic exchange of such information.

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