viernes, 19 de junio de 2015

European Commission presents Tax Transparency Package 2.0 outlining EU business tax reforms

The European Commission (EC) on June 17, 2015, presented the Tax Transparency Package 2.0 (the Package), which sets out a new approach to business taxation. The Package’s overall goals are to provide fairer and more efficient taxation and to effectively tackle corporate tax avoidance.
The stated objectives of the Package are: re-establishing the link between taxation and where economic activity takes place; ensuring that Member States can correctly value corporate activity in their respective jurisdictions; creating a competitive and growth-friendly corporate tax environment for the European Union (EU); and protecting the Single Market and securing a strong EU approach to external corporate tax issues. This last objective includes measures to implement recommendations from the OECD’s base erosion and profit shifting (BEPS) project, deal with non-cooperative tax jurisdictions, and increase tax transparency.
Source & more info: PwC

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