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Germany's tax reforms and the fight against tax fraud and evasion
A quarter of all tax revenue in the EU is collected in Germany alone. Given the country's weight in the EU economy, the German tax system plays a key role in facilitating cross-border trade and company growth in the EU, and in strengthening the EU-wide fight against abusive tax practices. However, the publication of the 'cum ex files' in 2018 revealed that Germany had lost billions in tax revenue because of aggressive dividend arbitrage practices.
Corporate taxation reform: What comes next?
If implemented in the EU and globally in 2024, the two-pillar agreement reached in 2021 by 137 countries as part of the OECD Inclusive Framework will change international corporate tax rules significantly. In the meantime, the European Commission is preparing to relaunch the idea of an EU common consolidated corporate tax base (BEFIT), which should build on the foundation laid by the OECD agreement.
Luxembourg's tax reforms and the fight against aggressive tax schemes
While Luxembourg is one of the smallest EU Member States in terms of size and population, it is a major European and global financial hub, which plays a key role for investment flows across the EU and provides banking and insurance services to businesses and households. At the same time, Luxembourg has been criticised for its corporate tax framework, which businesses or high net-worth individuals may be employing for abusive tax purposes. In particular, following on from the 'Luxleaks' files, which ...
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 ...
Priority dossiers under the French EU Council Presidency
France will hold the Presidency of the Council of the EU in the first half of 2022. It will initiate the work of the Trio Presidency composed of France, Czechia and Sweden. Executive power is exercised by the President of the Republic, who is elected by direct, popular vote, and the Government. The Prime Minister, appointed by the President, together with the Ministers, is answerable to the National Assembly, the lower house of Parliament, and they can be removed by a vote of censure. Parliament ...
Reform der EU-Politik im Bereich schädliche Steuerpraktiken
Der Reform der EU-Politik im Bereich schädlicher Steuerpraktiken wurde aus mehreren Gründen hohe Priorität auf der Agenda eingeräumt: aufgrund der erheblichen Einnahmenverluste durch Steuerhinterziehung und Steuervermeidung, der von den Mitgliedstaaten zu bewältigenden enormen wirtschaftlichen Auswirkungen der Pandemie, des Drucks der Öffentlichkeit und des Parlaments sowie zahlreicher Enthüllungen fragwürdiger Steuerpraktiken, die große Beachtung in den Medien fanden. Im Herbst 2020 leitete der ...
Fair and simpler taxation supporting the recovery strategy – Ways to improve exchange of information and compliance to reduce the VAT gap
Member States have agreed that the definitive VAT reform in the EU should proceed only if it can be demonstrated that its impact on reducing the VAT gap is substantial and if the burden on businesses is also reduced. This study analyses these issues in detail, with a view to identifying possible challenges for the EU and on evaluating the European Added Value (EAV) of potential policy options to address these challenges. The study also includes a thorough comparative economic analysis of the EAV ...
PANA-Untersuchungsausschuss
Im Juni 2016 hat das Parlament einen Untersuchungsausschuss zur Prüfung von behaupteten Verstößen gegen das Unionsrecht und Missständen bei der Anwendung desselben im Zusammenhang mit Geldwäsche, Steuervermeidung und Steuerhinterziehung (PANA-Untersuchungsausschuss) eingesetzt. Der Bericht und die Empfehlungen des Ausschusses, die auf der Plenartagung des Parlaments im Dezember zur Verabschiedung vorgelegt werden, ebnen nunmehr den Weg für eine weitere Überwachung und Folgemaßnahmen.
Addressing Developing Countries’ Challenges in Free Trade Implementation
The present study places the potential effects of Economic Partnership Agreement (EPA) liberalisation on government revenue in signatory states within the broader context of regional integration and global liberalisation. Based on a review of the secondary literature it finds that the revenue effect may be severe in some, but by no means all, cases and that the forecasts now need to be updated by country-level studies using the details of liberalisation schedules actually agreed. The evidence also ...
International Taxation and Tax Rulings: Policy issues at Challenging Times
Reforming international taxation is a complex and difficult matter that will be the subject of continual discussion and negotiation for years to come. Since most major players are willing to settle for incremental change toward a better system, the world should be able to do better than now when it comes to taxing international income flows relatively fairly and efficiently. Given the complexity of the issues at stake, expert views are likely to provide great real value added. In this vein, and at ...