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Plenary round-up – November I 2021

Kratki prikaz 12-11-2021

The November I 2021 plenary session in Brussels was the first to be held without the use of remote voting since March 2020. During this mini-session, Parliament debated, in particular, a statement from the High Representative of the Union for Foreign Affairs and Security Policy/Vice-President of the Commission, Josep Borrell, on the escalating humanitarian crisis on the EU/Belarusian border, in particular in Poland. Members also heard an address by Filippo Grandi, UN High Commissioner for Refugees ...

Tax transparency has become an important tool in the fight against tax avoidance and tax evasion. Country-by-country reporting (CBCR) aims at requiring multinational enterprises (MNEs) to provide sufficient data to be able to distinguish what part of their activity is related to a specific country. The European Commission's proposed directive on CBCR was first tabled in 2016. Interinstitutional negotiations led to a provisional agreement in June 2021. The European Parliament is expected to vote on ...

This briefing provides an overview of taxation developments in Greece, based on the following recent data: (1) latest publicly available facts and figures from the Greek tax administration, Eurostat and the OECD; (2) progress on tax reforms as assessed by the Commission in its latest publicly available reports under the ESM programme for Greece.

This study provides an overview over gender aspects in taxation at Member State and EU level. After an outline of gender gaps in socioeconomic realities across Member States, relevant for taxation, the implementation of gender aspects at EU and Member State level and the existing legal approaches and obligations are reviewed critically. Research results on gender-disaggregated effects are presented for the taxation of personal income, corporations and business income, property, and consumption. Finally ...

The collaborative economy (or “platform economy”), encompassing work-on-demand via apps like Uber and crowdwork like Amazon Mechanical Turk, has grown exponentially in recent years, thanks to the development of high-speed networks, the exploitation of big data and the availability of mobile devices, which have cut down transaction costs and allow for real-time effective matching of supply and demand. While creating many new opportunities for digital and physical services, which have, thanks to lower ...

The workshop concentrated on the review of the current and proposed regime of savings taxation in the European Union. Experts from the academia, European Commission, OECD, Member States and NGOs were heard.

The taxation of occupational pensions

Detaljna analiza 22-07-2001

The Commission has recently published a Communication on tax obstacles to the cross-border provision of occupational pensions. This Briefing outlines the widely different provisions for such pensions in the Member States, and the basis for their taxation. It then outlines the problems dealt with in the Commission document, and the solutions proposed. An Annex places the subject in the wider context of demographic trends and the reform of pensions systems in general.

This working document is an updated version of the study originally published in 1998 under the title 'Tax Competition in the European Union'. The General Introduction covers the recent history of tax policy within the European Union, and examines the current situation in the fields of Corporate Taxation, the Taxation of Savings, the Taxation of Labour and Indirect Taxation (VAT and excise duties). The second section - Taxes on Labour, on Income from Capital and on Corporations in the European Union ...

Local Taxation in the European Union

Detaljna analiza 01-02-1999