Overview of Existing EU and National Legislation on Topics Covered by TAXE Mandate
Étude
13-10-2015
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 Special TAXE Committee of the European Parliament. It deals with the question what advance tax rulings, advance pricing agreements and other tax arrangements currently are like and how they are meant to develop. Therefore, it is necessary to understand the reasons of their existence and to know the legal and policy limits that should be taken into account on OECD, EU and national levels. The paper gives an overview of the features of tax rulings in general and of the tax rulings practices in the 28 Member States in concrete terms.
Étude
Auteur externe
Elly VAN DE VELDE
À propos de ce document
Type de publication
Mot-clé
- administration fiscale
- code de conduite
- communication des données
- concurrence
- coopération fiscale européenne
- documentation
- droit de l'Union européenne
- droit fiscal
- ENTREPRISE ET CONCURRENCE
- FINANCES
- fiscalité
- GÉOGRAPHIE
- géographie économique
- harmonisation fiscale
- impôt sur les sociétés
- information et traitement de l'information
- informatique et traitement des données
- libre circulation des capitaux
- politique internationale
- pouvoir exécutif et administration publique
- principe de sécurité juridique
- prix de transfert
- RELATIONS INTERNATIONALES
- restriction à la concurrence
- transparence administrative
- UNION EUROPÉENNE
- VIE POLITIQUE
- ÉDUCATION ET COMMUNICATION
- État membre UE
- étude comparative