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Administrative cooperation in taxation ('DAC8')

Kort sammanfattning 06-09-2023

The crypto-asset sector, while still relatively new, has already changed the world of payments and investment forever. The fast-changing and volatile nature of the sector and its growing market prominence poses challenges, however, for tax authorities, which are not always able to track the gains made from the trading of crypto-assets. The Commission's proposal to revise the directive on administrative cooperation in the field of taxation ('DAC8') seeks to set up a reporting framework that would ...

With important challenges ahead for EU Member States, the work of tax administrations is key to protecting national budgets (and in turn the EU budget) and enforcing tax legislation. While the power to charge and collect tax lies with the Member States, with the EU having only limited competence, over the years there has been greater cooperation between national tax administrations at EU level.

This study provides an overview of the regulatory environment of tax intermediaries. It presents a comparative analysis of five selected countries (4 EU, 1 Non-EU). For each country, it provides an understanding of the landscape of the tax profession, the current regulatory framework and its impact on tax compliance and draws attention to some weaknesses across this regulatory space. It also highlights some proposed remedies and direction for further in-depth research in this area. This document ...

Tax transparency has become an important tool in the fight against tax avoidance and tax evasion. Country-by-country reporting (CBCR) aims at requiring multinational enterprises (MNEs) to provide sufficient data to be able to distinguish what part of their activity is related to a specific country. The European Commission's proposed directive on CBCR was first tabled in 2016. Interinstitutional negotiations led to a provisional agreement in June 2021. The European Parliament is expected to vote on ...

Fiscalis programme 2021-2027

Kort sammanfattning 12-05-2021

In 2018, the Commission presented a proposal for a regulation establishing the Fiscalis programme for cooperation in the field of taxation in the 2021-2027 period. The programme aims to support tax authorities and enhance the functioning of the single market and competitiveness; and to protect the financial and economic interests of the European Union. Following an early second-reading agreement reached with the Council in trilogue negotiations in March 2021, Parliament is expected to vote in May ...

This briefing provides an overview of the role played by independent national fiscal bodies in the preparations of forthcoming budgets in EU Member States.

The Customs 2020 programme was established by Regulation No 1294/2013 and is aimed at supporting the functioning of the customs union. The Fiscalis 2020 programme was established by Regulation No 1286/2013 and is aimed at improving the operation of the taxation systems in the internal market and supporting cooperation between the EU Member States.

Despite achieving unprecedented growth and profit rates, the digital economy seems to be relatively undertaxed when compared to more traditional 'bricks and mortar' companies. The current rules are based on the physical presence of taxpayers and assets, and there is a general understanding that they are not suited to taxing a digital economy characterised by reliance on intangible assets and ubiquitous services whose location is often hard to determine. International bodies are currently working ...

Allmän skattepolitik

Faktablad om EU 01-11-2017

Befogenheten att ta ut skatter hör till medlemsstaternas grundläggande suveräna rättigheter på ett område där unionen endast fått begränsade befogenheter av medlemsstaterna. Utvecklingen av EU:s skattebestämmelser är inriktad på att få den inre marknaden att fungera smidigt, och harmoniseringen av den indirekta beskattningen har behandlats tidigare och mer djupgående än den direkta beskattningen. Förutom dessa insatser håller EU på att intensifiera sin kamp mot skatteundandragande och skatteflykt ...

Action to fight corporate tax avoidance has been deemed necessary in the OECD forum, with further impetus from the G20/OECD 'Base erosion and profit shifting' action plan (known as BEPS), initiated in 2013. The BEPS action plan has 15 actions, covering elements used in corporate tax-avoidance practices and aggressive tax-planning schemes and was endorsed in 2015. The 15 BEPS final reports are generally seen as a step in the fight against corporate tax avoidance. The action against BEPS is designed ...