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When businesses start operating cross-border, they are faced with a new and unfamiliar corporate tax system in each EU Member State. As a result, businesses with cross-border activities have to spend time and resources on understanding and complying with complex local corporate tax rules. This represents a significant administrative burden for those companies, increases the risk of double taxation and discourages companies from taking full advantage of the single market. On 12 September 2023, the ...

Tax authorities and businesses in the EU are preparing for the implementation of the minimum corporate tax ('Pillar Two'), following the milestone global agreement reached in the OECD Inclusive Framework in 2021. Questions have however been raised as to the extent to which countries should reform their tax incentives, in a world where the global minimum corporate tax can undermine such incentives.

La globalizzazione e i cambiamenti nelle modalità di organizzazione delle multinazionali fanno sì che, sempre più spesso, le decisioni strategiche riguardanti i lavoratori siano prese in un altro paese. I comitati aziendali europei dovrebbero garantire che la voce dei lavoratori sia ascoltata nel processo decisionale transnazionale, tuttavia sono state individuate carenze nelle vigenti norme dell'UE. Poiché la Commissione europea non prevede di affrontare tali problemi attraverso la legislazione, ...

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 ...

La trasparenza fiscale è diventata uno strumento importante nella lotta contro l'elusione e l'evasione fiscali. La rendicontazione paese per paese ha come obiettivo quello di imporre alle imprese multinazionali di fornire dati sufficienti per poter distinguere la parte della loro attività relativa a un determinato paese. La proposta di direttiva della Commissione europea sulla rendicontazione paese per paese è stata presentata per la prima volta nel 2016. I negoziati interistituzionali sono sfociati ...

This study analyses the gaps and challenges in the EU corporate income tax (CIT) legislation, and evaluate the European Added Value (EAV) of potential policy options to address these challenges. A thorough comparative economic analysis is made of the EAV of a series of scenarios, based upon the policy options identified. The results confirm that complexity remains by far the greatest factor behind both the CIT gap and the high level of compliance costs for businesses. Insufficient transparency, lack ...

Online platforms such as Google, Amazon, and Facebook play an increasingly central role in the economy and society. They operate as digital intermediaries across interconnected sectors and markets subject to network effects. These firms have grown to an unprecedented scale, propelled by data-driven business models. Online platforms have a massive impact on individual users and businesses, and are recasting the relationships between customers, advertisers, workers, and employers. This has triggered ...

The growth of international supply chains has undoubtedly brought enormous benefits to developing countries, but at the same time it has had certain negative impacts, relating for instance to violations of human and labour rights, including forced labour and child labour, environmental damage, land grabbing, and corruption. Multinational companies have gained unprecedented power, creating asymmetries in relation to weak regulation and enforcement in developing countries. For several decades, multinational ...

Il Parlamento voterà durante la tornata di ottobre II tre relazioni, della commissione per il mercato interno e la protezione dei consumatori, della commissione giuridica, e della commissione per le libertà civili, la giustizia e gli affari interni, che illustreranno la posizione iniziale dell'Istituzione sulla revisione del quadro UE per i servizi online, in vista della proposta della Commissione riguardante un pacchetto relativo alla legge sui servizi digitali.

The European Parliament (EP) has repeatedly underlined the need for stronger European requirements for companies to prevent human rights abuses and environmental harm and to provide access to remedies for victims. The debate — both in the EU institutions and in several Member States — has intensified surrounding due diligence obligations for companies throughout the supply chain. In this context, the EP Human Rights Subcommittee (DROI) requested two briefings on specific human rights related issues ...