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Action plan on corporate taxation

Rövid áttekintés 19-06-2015

The action plan on ‘a Fair and Efficient Corporate Tax System in the European Union’, which the Commission submitted on 17 June 2015, presents the second set of measures to combat tax evasion and aggressive tax planning – phenomena which impede the adoption of tax policies favourable to sustainable growth and investment.

The Taxation of Parent and Subsidiary Companies

Részletes elemzés 01-09-2003

The Commission has recently published a draft proposal to amend the 1990 Directive on the common system of taxing parent companies with subsidiaries in other Member States. This replaces a similar proposal, published in 1993, which has now been withdrawn, but on which Parliament gave a positive opinion in 1994. This Briefing outlines these various texts and examines the main issues at stake.