miércoles, 25 de marzo de 2015

European Commission presents a Tax Transparency Package for tax rulings

The European Commission (EC) presented a 'Tax Transparency' package on March 18, 2015.  The central feature is a transparency requirement for tax rulings.  This means that tax authorities would be obliged to share a pre-defined set of information on all of their advance cross-border tax rulings with all other Member States.  Recipient Member States would then be allowed to request more detailed information on a particular tax ruling if they believe that it is relevant to their own taxation rules.

With the Tax Transparency package the EC aims to re-establish the link between taxation and real economic activity and tackle corporate tax avoidance.

Source & more info: PwC

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