54

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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.

Access to legal remedies for victims of corporate human rights abuses in third countries

01-02-2019

European-based multinational corporations can cause or be complicit in human rights abuses in third countries. Victims of corporate human rights abuses frequently face many hurdles when attempting to hold corporations to account in their own country. Against this backdrop, judicial mechanisms have increasingly been relied on to bring legal proceedings in the home States of the corporations. This study attempts to map out all relevant cases (35 in total) filed in Member States of the European Union ...

European-based multinational corporations can cause or be complicit in human rights abuses in third countries. Victims of corporate human rights abuses frequently face many hurdles when attempting to hold corporations to account in their own country. Against this backdrop, judicial mechanisms have increasingly been relied on to bring legal proceedings in the home States of the corporations. This study attempts to map out all relevant cases (35 in total) filed in Member States of the European Union on the basis of alleged corporate human rights abuses in third countries. It also provides an in-depth analysis of 12 cases and identifies various obstacles (legal, procedural and practical) faced by claimants in accessing legal remedy. On the basis of these findings, it makes a number of recommendations to the EU institutions in order to improve access to legal remedies in the EU for victims of human rights abuses by European based companies in third countries.

Externe auteur

Dr. Axel Marx, Dr. Claire Bright, Prof. Dr. Jan Wouters, Ms. Nina Pineau, Mr. Brecht Lein, Mr. Torbjörn Schiebe, Ms. Johanna Wagner, Ms. Evelien Wauter

Common consolidated corporate tax base (CCCTB)

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 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 ...

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 with 28 different sets of national rules when calculating their taxable profits. Consolidation means that there would be a ‘one-stop-shop’ – the principal tax authority – where one of the companies of a group, that is, the principal taxpayer, would file a tax return. To distribute the tax base among Member States concerned, a formulary apportionment system is introduced. The legislative proposal falls under the consultation procedure. The report was adopted in the ECON committee on 21 February and Parliament’s opinion in plenary on 15 March 2018. the proposal is thus 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.

Updating the Blocking Regulation: The EU's answer to US extraterritorial sanctions

07-06-2018

On 8 May 2018, President Trump announced the unilateral US withdrawal from the Joint Comprehensive Plan of Action (JCPOA), the landmark nuclear agreement signed by Iran and the E3/EU+3 – France, Germany, the UK and the EU plus China, Russia and the USA – in 2015. He also announced that the US would re-impose sanctions on Iran that had been lifted as part of the implementation of the JCPOA. These sanctions have extraterritorial effect, essentially making it illegal for EU companies and financial institutions ...

On 8 May 2018, President Trump announced the unilateral US withdrawal from the Joint Comprehensive Plan of Action (JCPOA), the landmark nuclear agreement signed by Iran and the E3/EU+3 – France, Germany, the UK and the EU plus China, Russia and the USA – in 2015. He also announced that the US would re-impose sanctions on Iran that had been lifted as part of the implementation of the JCPOA. These sanctions have extraterritorial effect, essentially making it illegal for EU companies and financial institutions to engage in a wide range of economic and commercial activities with Iran. Companies that disregard the US secondary sanctions face major fines and/or criminal charges in the US, or even exclusion from the US market. US sanctions will be reinstated after a 90- or 180-day wind-down period, to allow companies to make the necessary arrangements. Following the signing of the JCPOA in 2015, European companies have entered into important commercial and investment agreements with Iranian counterparts, worth billions of euros. Many of these companies also have important commercial ties with the US. Faced with the prospect of penalties in the US, several EU companies have already announced that they are ending their dealings with Iran, unless a way can be found to exempt or shield them from US secondary sanctions. In response, the Commission adopted a delegated act on 6 June 2018 to update the annex to the 'Blocking Regulation', which was adopted in 1996 to protect EU businesses against the effects of the extraterritorial application of legislation adopted by a third country. The Blocking Regulation forbids EU persons from complying with extraterritorial sanctions, allows companies to recover damages arising from such sanctions, and nullifies the effect in the EU of any foreign court judgment based on them. The effectiveness of the regulation as a mechanism to offset US sanctions has been questioned, however its adoption sends an important political message. Parliament now has two months to object to the delegated act, but may signal earlier that it will not do so, thus allowing the measure to come into force earlier than the end of the two-month period.

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.

Kremlin trolls in the US presidential election

12-02-2018

Discussions about Kremlin interference in the 2016 US presidential election initially focused on Russian hackers and leaked e-mails. However, US Congress enquiries have highlighted the important role played by Russian social media activity in influencing public opinion.

Discussions about Kremlin interference in the 2016 US presidential election initially focused on Russian hackers and leaked e-mails. However, US Congress enquiries have highlighted the important role played by Russian social media activity in influencing public opinion.

Vennootschapsrecht

01-02-2018

Het Europees vennootschapsrecht is gedeeltelijk gecodificeerd in Richtlijn (EU) 2017/1132 aangaande bepaalde aspecten van het vennootschapsrecht, en de lidstaten behouden hun eigen vennootschapswetten, die zij van tijd tot tijd herzien om aan de EU-richtlijnen en verordeningen te voldoen. Om het ondernemingsklimaat in de EU te verbeteren worden voortdurend inspanningen geleverd om een modern en efficiënt rechtskader vast te stellen op het gebied van corporate governance en vennootschapsrecht voor ...

Het Europees vennootschapsrecht is gedeeltelijk gecodificeerd in Richtlijn (EU) 2017/1132 aangaande bepaalde aspecten van het vennootschapsrecht, en de lidstaten behouden hun eigen vennootschapswetten, die zij van tijd tot tijd herzien om aan de EU-richtlijnen en verordeningen te voldoen. Om het ondernemingsklimaat in de EU te verbeteren worden voortdurend inspanningen geleverd om een modern en efficiënt rechtskader vast te stellen op het gebied van corporate governance en vennootschapsrecht voor Europese ondernemingen, beleggers en werknemers.

Countering Terrorist Narratives

15-11-2017

This study, commissioned by the European Parliament’s Policy Department for Citizens’ Rights and Constitutional Affairs at the request of the LIBE Committee, provides an overview of current approaches to countering terrorist narratives. The first and second sections outline the different responses developed at the global and European Union levels. The third section presents an analysis of four different approaches to responding to terrorist narratives: disruption of propaganda distribution, redirect ...

This study, commissioned by the European Parliament’s Policy Department for Citizens’ Rights and Constitutional Affairs at the request of the LIBE Committee, provides an overview of current approaches to countering terrorist narratives. The first and second sections outline the different responses developed at the global and European Union levels. The third section presents an analysis of four different approaches to responding to terrorist narratives: disruption of propaganda distribution, redirect method, campaign and message design, and government communications and synchronisation of message and action. The final section offers a number of policy recommendations, highlighting five interrelated ‘lines of effort’ essential to maximising the efficiency and effectiveness of counter-terrorism and countering violent extremism strategic communication.

Externe auteur

Dr Alastair Reed, International Centre for Counter-Terrorism – The Hague (ICCT), The Netherlands Institute of International Relations Clingendael, Leiden University’s Institute for Security and Global Affairs (ISGA) Dr Haroro J. Ingram, International Centre for Counter-Terrorism – The Hague (ICCT) Joe Whittaker, International Centre for Counter-Terrorism – The Hague (ICCT), Cyberterrorism Project, Swansea University, Leiden University’s Institute for Security and Global Affairs (ISGA)

Hybrid mismatches with third countries

17-07-2017

Hybrid mismatch is a situation where a cross-border activity is treated differently for tax purposes by the countries involved, resulting in favourable tax treatment. Hybrid mismatches are used as aggressive tax planning structures, which in turn trigger policy reactions to neutralise their tax effects. When adopting the Anti-Tax Avoidance Directive in July 2016, the Council requested that the Commission put forward a proposal on hybrid mismatches involving third countries. The amendment proposed ...

Hybrid mismatch is a situation where a cross-border activity is treated differently for tax purposes by the countries involved, resulting in favourable tax treatment. Hybrid mismatches are used as aggressive tax planning structures, which in turn trigger policy reactions to neutralise their tax effects. When adopting the Anti-Tax Avoidance Directive in July 2016, the Council requested that the Commission put forward a proposal on hybrid mismatches involving third countries. The amendment proposed by the Commission on 25 October broadens the provisions of the directive accordingly. It seeks to neutralise mismatches by obliging Member States to deny the deduction of payments by taxpayers or by requiring taxpayers to include a payment or a profit in their taxable income. The Parliament’s opinion was prepared by the Economic and Monetary Affairs Committee. As this is a tax measure, Parliament is only consulted. The proposal was adopted by the Council on 29 May 2017.

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