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The Monthly Highlights publication provides an overview, at a glance, of the on-going work of the policy departments, including a selection of the latest and forthcoming publications, and a list of future events.

Economic globalisation and integration led to an increase in the mobility of taxpayers and aggravated tax competition in the area of personal income and wealth taxation. This study sheds light on the two main instruments used to compete for mobile taxpayers – (top) tax rates and preferential tax arrangements. In addition, this study reviews the evidence on tax-induced mobility. This document was provided by the Policy Department for Economic, Scientific and Quality of Life Policies at the request ...

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 ...

Direkte beskatning er ikke direkte reguleret i EU-lovgivningen. Alligevel fastlægger flere direktiver og EU-Domstolens retspraksis harmoniserede standarder for selskabsskat og beskatning af privatpersoner. Desuden lægges der i meddelelser og retningslinjer vægt på at forhindre skattesvig og dobbeltbeskatning i EU. Potentielt konkurrenceforvridende skatteaftaler (»tax rulings«), som visse medlemsstater indgår med store virksomheder, er ligeledes genstand for politiske drøftelser.

The links between transparency (what is disclosed and known to the public) and secrecy (what is not) are neither direct nor self-explanatory. Finally, there is a push to address shortcomings and opaque practices and promote transparency. It provides cross-cutting information on the different facets of growing openness in tax transparency and the way in which it affects the various stakeholders. It does not describe applicable procedures or regulatory developments under discussion.

Is competition between tax systems a useful discipline on revenue-hungry governments? Or does it erode the tax base, resulting in higher burdens on labour and higher unemployment? Does Economic and Monetary Union automatically mean tax harmonisation? Part I of this study examines these issues and the steps that have recently been taken in the field. Part II provides a detailed survey of how Direct Taxes - on labour, on savings and corporations - are currently levied within the EU.