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The pandemic led to unprecedented circumstances in the workplace, with millions of people having to work from their homes. With teleworking gradually becoming the new normal, the question is whether employees and employers are aware of and able to deal with potential tax consequences that can arise when employees occasionally work remotely from a country other than that in which their employer is based.

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 ...

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 Applied in a substantially changed context, existing tax rules set up a century ago are not only outdated but have also been shown to have flaws that create opportunities for BEPS practices and thus need to be dealt with.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 ...

The need to improve the exchange of tax information is now widely accepted. The overall aim is to strengthen and update exchange of information provisions in order to make tax authorities better equipped to address tax avoidance, evasion and fraud in the European Union (EU). Lack of information-sharing between tax authorities prevents them from correctly assessing the actual tax situation when several countries are involved.

This paper forms part of a series of analytical pieces on various key tax issues, prepared by Policy Department A at the request of the TAXE Special Committee of the European Parliament. It deals with the need for information exchange between sovereign states on tax-related issues, which is increasing rapidly. In this vein, the Organisation for Economic Co-operation and Development (OECD) and the EU have developed better instruments of information exchange. The OECD has enlarged the scope of Articles ...