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Germany's tax reforms and the fight against tax fraud and evasion
A quarter of all tax revenue in the EU is collected in Germany alone. Given the country's weight in the EU economy, the German tax system plays a key role in facilitating cross-border trade and company growth in the EU, and in strengthening the EU-wide fight against abusive tax practices. However, the publication of the 'cum ex files' in 2018 revealed that Germany had lost billions in tax revenue because of aggressive dividend arbitrage practices.
Corporate taxation reform: What comes next?
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.
Luxembourg's tax reforms and the fight against aggressive tax schemes
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 ...
Ireland's tax reforms and the fight against aggressive tax schemes
As Ireland has a high number of (foreign-owned) multinationals, which employ a large share of the Irish workforce, the country's corporate tax system plays a key role in the economy. However, Ireland has been criticised for the way in which its tax system has been used by multinationals to set up aggressive tax planning structures and exploit mismatches and gaps in the international tax framework. In response, Ireland has taken a series of anti-tax avoidance measures at national, EU and OECD level ...
Dossiers prioritaires dans le cadre de la présidence française du Conseil de l’Union européenne
La France exercera la présidence du Conseil de l’Union européenne au cours du premier semestre 2022. Elle lancera ainsi les travaux du trio de présidences composé de la France, de la Tchéquie et de la Suède. En France, le pouvoir exécutif est exercé par le président de la République, élu au suffrage universel direct, et par le gouvernement. Le Premier ministre, nommé par le président, et les autres ministres sont responsables devant l’Assemblée nationale, chambre basse du Parlement, qui peut renverser ...
Réformer la politique de l’UE en matière de pratiques fiscales dommageables
La réforme de la politique de l’UE en matière de pratiques fiscales dommageables a été placée en haut de l’agenda pour plusieurs raisons: la perte importante de recettes due à la fraude fiscale et à l’évasion fiscale, alors que les États membres doivent faire face aux énormes répercussions économiques de la pandémie, aux pressions publiques et parlementaires et à plusieurs révélations très médiatisées concernant des pratiques fiscales douteuses. Une procédure d’initiative a été lancée à l’automne ...
Fair and simpler taxation supporting the recovery strategy – Ways to improve exchange of information and compliance to reduce the VAT gap
Member States have agreed that the definitive VAT reform in the EU should proceed only if it can be demonstrated that its impact on reducing the VAT gap is substantial and if the burden on businesses is also reduced. This study analyses these issues in detail, with a view to identifying possible challenges for the EU and on evaluating the European Added Value (EAV) of potential policy options to address these challenges. The study also includes a thorough comparative economic analysis of the EAV ...
La commission d’enquête PANA
La «commission d’enquête chargée d’examiner les allégations d’infraction et de mauvaise administration dans l’application du droit de l’Union en matière de blanchiment de capitaux, d’évasion fiscale et de fraude fiscale» du Parlement européen (la «commission PANA») a été mise en place en juin 2016. Son rapport et sa recommandation présentés en vue d’une adoption par le Parlement européen lors de sa session plénière de décembre ouvrent désormais la voie à de nouvelles mesures de suivi et de surveillance ...
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 ...
International Taxation and Tax Rulings: Policy issues at Challenging Times
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 ...