Call for stricter rules against tax avoidance

The European Commission's proposed anti-tax-avoidance directive launched in January 2016 aims to create a higher level of protection against corporate tax avoidance throughout the EU, setting legally binding minimum standards addressing six practices. The ECON Committee of the European Parliament calling, in a report to be debated in the June 2016 plenary, for stricter rules than in the original proposal on several key aspects.

Authors: Cécile Remeur and Cemal Karakas

• Primary Source

European Commission: DG Taxation and Customs Union: Company tax: Anti Tax Avoidance Package http://ec.europa.eu/taxation_customs/taxation/company_tax/anti_tax_avoidance/index_en.htm

ESO: Background information: Fair Taxation: Commission presents new measures against corporate tax avoidance http://www.europeansources.info/record/press-release-fair-taxation-commission-presents-new-measures-against-corporate-tax-avoidance/

EP: EPRS: Briefing - EU Legislation in Progress, June 2016: Anti-tax-avoidance directive http://www.europarl.europa.eu/RegData/etudes/BRIE/2016/583804/EPRS_BRI(2016)583804_EN.pdf

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