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La doble imposición es consecuencia de la potestad tributaria de que dispone cada país. Se plantea en el caso de contribuyentes transfronterizos y constituye un obstáculo fiscal que genera costes y cargas administrativas. El paquete de reforma del sistema de imposición de las sociedades de la Comisión incluye una propuesta encaminada a subsanar las deficiencias del mecanismo actual. En el orden del día del período parcial de sesiones del Parlamento de julio figura un proyecto de Resolución legislativa ...

La Comisión Especial sobre Resoluciones Fiscales y Otras Medidas de Naturaleza o Efectos Similares (TAXE 2) aprobó su informe el 21 de junio de 2016. El informe figura en el orden del día del periodo parcial de sesiones de los días 4 al 7 de julio de 2016, y la votación está prevista para el 7 de julio.

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 ...

This document was prepared by Policy Department A at the request of the TAXE2 Special Committee of the European Parliament. The study reviews common principles behind financial sector practices that may feature in tax avoidance or evasion. Mechanisms include the exploitation of mismatches in international taxation and financial sophistication; and the exploitation of the qualification of corporate cash flows. The paper issues concrete recommendations with respect to international cooperation, and ...

New proposals on transparency would provide tax authorities with comprehensive and relevant information on the activities of multinational enterprise (MNE) groups to help countries fight tax avoidance and aggressive tax planning. Action has been designed to be implemented at both international and European Union (EU) levels. In particular, Action 13 of the OECD/G20 BEPS (Base erosion and profit shifting) action plan includes a requirement that MNEs provide all relevant governments with information ...

New proposals on transparency would provide tax authorities with comprehensive and relevant information on the activities of multinational enterprise (MNE) groups to help countries fight tax avoidance and aggressive tax planning. Action has been designed to be implemented at both international and European Union (EU) levels. In particular, Action 13 of the OECD/G20 BEPS (Base erosion and profit shifting) action plan includes a requirement that MNEs provide all relevant governments with information ...

Action to fight corporate tax avoidance has been deemed necessary in the OECD forum, where further impetus has been given via the G20/OECD 'Base erosion and profit shifting' action plan (known as BEPS), initiated in 2013. Applied in a substantially changed context, existing tax rules set up a century ago are not only outdated but have also been shown to have flaws that create opportunities for BEPS practices and thus need to be dealt with. The BEPS action plan has 15 actions covering elements used ...

Although the provisions of the existing Directive 2011/16 require an automatic exchange of information in the field of taxation, the Commission's new proposal would go further towards strengthening and broadening administrative cooperation in this field. The proposal establishes broader cooperation between the MS with regard to preventing tax evasion and tax fraud by multinational enterprises. In this context it obliges multinational enterprises to provide country-by-country reports to national tax ...

La transparencia fiscal se ha convertido en un concepto convencional que a primera vista parece simple pero conlleva repercusiones más profundas. Sus instrumentos y condiciones se debaten exhaustivamente, en particular en el caso de los «informes por país», con su posible alcance y propósito ampliamente controvertido.

This paper assesses the loss of tax revenue to the EU through aggressive corporate tax planning to be around 50-70 billion euro per annum. On an assumption of no base from sources other than profit shifting, then this figure jumps to 160-190 billion euro. The paper presents the methodology used and the country-by-country calculations on which these figures are based. It describes the common tools used in aggressive planning, and the impacts these have on tax revenue, concluding with an assessment ...