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When an EU resident makes an investment in securities in another Member State, the payments received in return (dividends or interest) are normally subject to a withholding tax in the country of the investment (source country), before being subject to tax in the resident's country. In order to eliminate double taxation, the investor has to submit a refund claim on the excess tax withheld by the source country. Today, however, these relief procedures are cumbersome, unharmonised, and often paper-based ...

The pandemic led to unprecedented circumstances in the workplace, with millions of people having to work from their homes. With teleworking gradually becoming the new normal, the question is whether employees and employers are aware of and able to deal with potential tax consequences that can arise when employees occasionally work remotely from a country other than that in which their employer is based.

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 ...

2016 beschloss die Kommission, den Vorschlag für eine gemeinsame konsolidierte Körperschaftsteuer-Bemessungsgrundlage wieder aufzugreifen, doch diesmal – einem zweigliedrigen Ansatz folgend – mit zwei miteinander verbundenen Vorschlägen. Das Parlament, das lediglich konsultiert wird, soll im Rahmen der Plenartagung im März über diesen Vorschlag abstimmen.

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 ...

Die Steuerhoheit gehört zu den grundlegenden Souveränitätsrechten der Mitgliedstaaten der EU, die der Union in diesem Bereich nur begrenzte Befugnisse zugemessen haben. Die Ausarbeitung von Steuervorschriften auf Unionsebene zielt auf ein reibungsloses Funktionieren des Binnenmarkts ab, wobei die Harmonisierung der indirekten Steuern bereits weiter vorangeschritten ist als jene der direkten Steuern. Parallel zu diesen Bemühungen intensiviert die Union die Bekämpfung von Steuerhinterziehung und -vermeidung ...

Doppelbesteuerung ist eine Folge der Rechte der einzelnen Länder, Steuern zu erheben. Zu Doppelbesteuerung kommt es, wenn die Situation eines Steuerpflichtigen grenzüberschreitend ist. Sie stellt ein steuerliches Hemmnis dar, das Kosten und Verwaltungsaufwand verursacht. Das Paket der Kommission zur Reform der Unternehmensbesteuerung enthält einen Entwurf, mit dem die Mängel der geltenden Regelung behoben werden sollen. Der Entwurf einer legislativen Entschließung steht auf der Tagesordnung der Plenartagung ...

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.