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When businesses start operating across borders, they are faced with a new and unfamiliar corporate tax system in each EU Member State. As a result, businesses with cross-border activities have to spend time and resources on understanding and complying with complex local corporate tax rules. This represents a significant administrative burden, in particular for small companies. To lower tax compliance costs, the European Commission tabled on 12 September 2023 a proposal for a Council directive to ...

Im Mai 2022 legte die Kommission einen Vorschlag vor, um die steuerliche Begünstigung von Fremd- gegenüber Eigenkapitalfinanzierungen (DEBRA) anzugehen. Da Schulden aus steuerlicher Sicht gegenüber Eigenkapital günstiger behandelt werden, greifen europäische Unternehmen bei der Finanzierung neuer Investitionen deutlich stärker auf Bankkredite zurück. Um dieser Verzerrung entgegenzuwirken, schlägt die Kommission vor, einen Freibetrag einzuführen, mit dem Eigenkapital die gleiche steuerliche Behandlung ...

When businesses start operating cross-border, they are faced with a new and unfamiliar corporate tax system in each EU Member State. As a result, businesses with cross-border activities have to spend time and resources on understanding and complying with complex local corporate tax rules. This represents a significant administrative burden for those companies, increases the risk of double taxation and discourages companies from taking full advantage of the single market. On 12 September 2023, the ...

Tax authorities and businesses in the EU are preparing for the implementation of the minimum corporate tax ('Pillar Two'), following the milestone global agreement reached in the OECD Inclusive Framework in 2021. Questions have however been raised as to the extent to which countries should reform their tax incentives, in a world where the global minimum corporate tax can undermine such incentives.

Bei dem vorliegenden Dokument handelt es sich um die Zusammenfassung der Studie über die Wirksamkeit und die Verteilungsfolgen von Übergewinnsteuern oder Steuern auf Zufallsgewinne in Anbetracht der Empfehlung der Kommission an die Mitgliedstaaten Die vollständige Studie ist in englischer Sprache unter folgendem Link abrufbar: https://www.europarl.europa.eu/RegData/etudes/STUD/2023/740076/IPOL_STU(2023)740076_EN.pdf

Das vorliegende Dokument ist eine Zusammenfassung der Studie zum Überblick über die Befolgungskosten im Steuerbereich für europäische Unternehmen – mit Schwerpunkt auf KMU. Die vollständige Studie ist in englischer Sprache unter folgendem Link abrufbar: https://www.europarl.europa.eu/RegData/etudes/STUD/2023/642353/IPOL_STU(2023)642353_EN.pdf

While shell companies – company entities that have no or minimal economic activity – can serve useful commercial and business functions, they are sometimes abused by companies or individuals for aggressive tax planning or tax evasion. To ensure sustainable public finances under the exceptional circumstances imposed by the COVID-19 pandemic, in December 2021 the European Commission presented a directive on preventing shell companies from misusing their structure for tax purposes ('Unshell'). The proposal ...

Corporate taxation reform: What comes next?

Auf einen Blick 19-10-2022

If implemented in the EU and globally in 2024, the two-pillar agreement reached in 2021 by 137 countries as part of the OECD Inclusive Framework will change international corporate tax rules significantly. In the meantime, the European Commission is preparing to relaunch the idea of an EU common consolidated corporate tax base (BEFIT), which should build on the foundation laid by the OECD agreement.

While Luxembourg is one of the smallest EU Member States in terms of size and population, it is a major European and global financial hub, which plays a key role for investment flows across the EU and provides banking and insurance services to businesses and households. At the same time, Luxembourg has been criticised for its corporate tax framework, which businesses or high net-worth individuals may be employing for abusive tax purposes. In particular, following on from the 'Luxleaks' files, which ...

While business tax incentives are used widely, concerns have been raised in recent years regarding their effectiveness, their impact on public finances and whether they could potentially distort the EU single market. With important innovation challenges ahead relating to the green and digital twin transition, tax incentives are increasingly being used to boost investment in the area of research and development.