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Debt-equity bias reduction allowance (DEBRA)
In most countries in the European Union (EU) and in the rest of the world, debt is treated more favourably from a tax perspective than equity, with interest payments on loans generally being tax deductible. In contrast, costs relating to equity financing, such as dividends, are mostly non-tax deductible. This unequal treatment of debt and equity leads to a bias towards debt in businesses' investment decisions and can lead to high levels of indebtedness in the EU corporate sector. On 11 May 2022, ...
Tax incentives after the minimum corporate tax ('Pillar Two')
Tax authorities and businesses in the EU are preparing for the implementation of the minimum corporate tax ('Pillar Two'), following the milestone global agreement reached in the OECD Inclusive Framework in 2021. Questions have however been raised as to the extent to which countries should reform their tax incentives, in a world where the global minimum corporate tax can undermine such incentives.
Die Wirksamkeit und die Verteilungsfolgen von Übergewinnsteuern oder Steuern auf Zufallsgewinne in Anbetracht der Empfehlung der Kommission an die Mitgliedstaaten
Bei dem vorliegenden Dokument handelt es sich um die Zusammenfassung der Studie über die Wirksamkeit und die Verteilungsfolgen von Übergewinnsteuern oder Steuern auf Zufallsgewinne in Anbetracht der Empfehlung der Kommission an die Mitgliedstaaten Die vollständige Studie ist in englischer Sprache unter folgendem Link abrufbar: https://www.europarl.europa.eu/RegData/etudes/STUD/2023/740076/IPOL_STU(2023)740076_EN.pdf
The role of tax incentives in corporate taxation
While business tax incentives are used widely, concerns have been raised in recent years regarding their effectiveness, their impact on public finances and whether they could potentially distort the EU single market. With important innovation challenges ahead relating to the green and digital twin transition, tax incentives are increasingly being used to boost investment in the area of research and development.
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 ...
Harmful Practices and Competition in the Area of Personal Income and Wealth Taxation
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 ...
Exploring the opportunities and challenges of new technologies for EU tax administration and policy
This research paper explores the opportunities and challenges faced by the EU from the rapid emergence of new technologies such as Artificial Intelligence, Machine Learning, Data Analytics and Blockchain in the area of taxation .These technologies enable a transformation of the way that tax administration interact with taxpayers and can move tax compliance into real time. At the same time they raise practical and legal challenges for both the Member States and the European Union. This document was ...
Taxing professional football in the EU |A Comparative and EU analysis of a sector with tax gaps
This study scrutinises the tax treatment of professional football players' remuneration throughout the European Union. It does so on the basis of a comparative analysis of selected country schemes. It draws conclusions and formulates suggestions for a future European Union approach.
Implementation of the EU requirements for tax information exchange
The Directive on administrative cooperation (DAC) in the field of taxation provides the basis for information exchange on direct taxation within the EU. This European Implementation Assessment evaluates the implementation of the initial directive and the first three amendments (DAC1-4). Building mainly on interviews with tax administrations and a survey among stakeholders, this publication provides additional evidence on the directive’s effectiveness and external coherence, looking at its interaction ...