11

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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.

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.

Обща данъчна политика

01-02-2018

Правомощията за облагане с данък принадлежат на държавите членки, като ЕС разполага с ограничени правомощия. Тъй като данъчната политика на ЕС е насочена към гладкото функциониране на единния пазар, хармонизирането на косвеното данъчно облагане беше разгледано преди прякото данъчно облагане. Борбата срещу вредната практика на данъчното укриване и избягването на данъци се превърна неотдавна в политически приоритет. Данъчните мерки трябва да бъдат приети единодушно от държавите членки. Европейският ...

Правомощията за облагане с данък принадлежат на държавите членки, като ЕС разполага с ограничени правомощия. Тъй като данъчната политика на ЕС е насочена към гладкото функциониране на единния пазар, хармонизирането на косвеното данъчно облагане беше разгледано преди прякото данъчно облагане. Борбата срещу вредната практика на данъчното укриване и избягването на данъци се превърна неотдавна в политически приоритет. Данъчните мерки трябва да бъдат приети единодушно от държавите членки. Европейският парламент има право да бъде консултиран по данъчни въпроси, с изключение на въпроси, свързани с бюджета, за които той е съзаконодател.

Double taxation dispute resolution mechanisms in the European Union

26-01-2018

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 ...

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 tax system in the European Union. The proposal builds on the Union Arbitration Convention, which needs to be updated to improve the existing mechanisms and make them fit the current global tax environment better. This will be done by adding a limited number of rules, and ensuring coordination within the European Union. As this is a tax measure, the Parliament is only consulted. The directive was adopted by the Council on 10 October 2017.

Double taxation dispute resolution mechanisms in the European Union

27-06-2017

Double taxation is a consequence of countries' individual rights to impose taxes. It arises when a taxpayer's situation crosses borders, and constitutes a tax obstacle generating costs and administrative burdens. The Commission's corporate tax reform package includes a proposal aimed at remedying the shortcomings of the current mechanism. A draft legislative resolution on the proposal is on the agenda of the Parliament's July plenary session.

Double taxation is a consequence of countries' individual rights to impose taxes. It arises when a taxpayer's situation crosses borders, and constitutes a tax obstacle generating costs and administrative burdens. The Commission's corporate tax reform package includes a proposal aimed at remedying the shortcomings of the current mechanism. A draft legislative resolution on the proposal is on the agenda of the Parliament's July plenary session.

Corporate Tax Practices and Aggressive Tax Planning in the EU

15-12-2015

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 ...

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 level. It describes the basic structure and the fundamental flaws of the current international tax system. A number of techniques and mechanisms have been and are used by modern multinational enterprises (MNEs) for aggressive tax planning purposes. It also illustrates that these structures exploit the interaction of the tax systems of different states. The paper concludes with a description of the key features and role of the Platform for Tax Good Governance, Aggressive Tax Planning and Double Taxation.

Corporate tax avoidance by multinational firms

23-09-2013

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.

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.

Potential of Venture Capital in the European Union

09-02-2012

This study gives an overview of the situation of the VC industry in the EU, its perspectives for and barriers to further development. In addition, suggestions for policy initiatives that may help to diminish these barriers are provided.

This study gives an overview of the situation of the VC industry in the EU, its perspectives for and barriers to further development. In addition, suggestions for policy initiatives that may help to diminish these barriers are provided.

Външен автор

Tereza Tykvová, Mariela Borell and Tim-Alexander Kroencke

Proceedings of the Workshop on "Double Taxation in the European Union"

08-12-2011

Business and citizens risk being taxed by more than one Member State on the same revenue as soon as they cross an internal border within the Single Market even almost 20 years since its creation (according to the European Commission's recent Communication on Double Taxation COM(2011)712). A year before, the Commission outlined the most serious tax problems that EU citizens face in cross-border situations (e.g. discrimination, double taxation, difficulties in claiming tax refunds and in obtaining ...

Business and citizens risk being taxed by more than one Member State on the same revenue as soon as they cross an internal border within the Single Market even almost 20 years since its creation (according to the European Commission's recent Communication on Double Taxation COM(2011)712). A year before, the Commission outlined the most serious tax problems that EU citizens face in cross-border situations (e.g. discrimination, double taxation, difficulties in claiming tax refunds and in obtaining information on foreign tax rules) and it announced plans to ensure that tax rules do not discourage individuals from benefiting from the Internal Market (COM(2010)769). But Member States' tax systems remain to be un-coordinated and double taxation is far from being removed. The ECON Committee has thus put double taxation on its agenda and is discussing the draft Annual Tax Report (Rapporteur Olle Schmidt). This workshop seeks to facilitate the Report's discussion by introducing the subject and addressing important issues, such as the context of double taxation, implications for citizens, and the role of the Commission, the Council, the OECD (developing double taxation conventions) and the Court of Justice in driving changes of the present set-up.

Външен автор

Georg KOFLER (University of Linz), Philip KERMODE (DG Taxation and Customs Union, European Commission), Grace PEREZ-NAVARRO (OECD), Isabelle RICHELLE (HEC-Business School of the University of Liège), Volker HEYDT (Confédération fiscale européenne) and Andreas STRUB (Council of the European Union)

The Impact of the Rulings of the European Court of Justice in the Area of direct Taxation

27-03-2008

Външен автор

Prof. Jacques MALHERBE Professor em. at the Catholic University of Louvain Avocat, Liedekerke Wolters Waelbroeck Kirkpatrick Boulevard de l’Empereur, 3 1000 Brussels, Belgium

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