9 Mar 2021 The European Parliament has rejected proposals to phase out free CO2 pollution credits for industries covered by the EU's Emissions Trading

Based on the OECD’s BEPS recommendations, the EU Anti-Tax Avoidance Package (ATAP) aims to ensure that member states take a co-ordinated stance both in the implementation of the BEPS project and against tax avoidance. ATAP is structured around the following 4 elements: - A proposal for an Anti-Tax Avoidance Directives (ATADs)

Updates from Europe. EU-level. UK. Netherlands. Luxemburg.

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Estonia will deny a tax exemption for dividends if the dividends are deductible at the level of the payer. As an EU member state, Estonia is subject to the two EU anti-tax avoidance directives (ATAD and ATAD 2) and, therefore, is European countries face many issues that the BEPS project was intended to address. In fact, the challenges in Europe may be exacerbated due to the existence of the European Union (EU) and the single market. While the OECD BEPS project has produced a good framework for international corporate tax reform, the EU needs to tailor these to fit the Single Market so as to allow all EU countries to protect their tax bases. Any solution proposed by the EU should consider compatibility with the G20/OECD BEPS 2.0 initiatives. The European Parliament is expected to cast their vote on the draft motion in the plenary session scheduled for April 24, 2021.

These conclusions provided the basis for further work by the Council in the area of BEPS in 2016 and endorsed a new Work Package for the Code of Conduct Group. This hard-law approach will be accompanied by a soft-law approach.

2020-06-25

Paketet lanseras under benämningen "Anti-Tax Avoidance Package" (ATAP). Base Erosion and Profit Shifting Project (BEPS) Updates. Updates from Europe. EU-level.

Tax trends and developments affecting international companies in Europe today. international tax rules and shut down base erosion and profit shifting (BEPS).

EU Primary Law and CFC Rules • OECD BEPS (Action 3, p. 17-18). Alternatives to consider: 1. Include a substance analysis (economic reality exemption) 2. Applying CFC rules equally to foreign and domestic CFCs 3.

No. 306/2019) (the Regulations) were published in the Official Gazette of the Government of Ireland. The Regulations implement the EU Tax Dispute Resolution Directive (2017/1852) of 10 October 2017, relating to tax dispute resolution mechanisms in the EU. 29-06-2017.
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Base Erosion and Profit Shifting Project (BEPS) Updates. Updates from Europe.

The BEPS Action 13 report (Transfer Pricing Documentation and Country-by-Country Reporting) provides a template for multinational enterprises (MNEs) to report annually and for each tax jurisdiction in which they do business the information set out therein. This report is called the Country-by-Country (CbC) Report. Tax Avoidance Revisited in the EU BEPS Context. Series: Volume 15 in the EATLP International Tax Series.
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Following the completion of the OECD BEPS project, MNCs need to have a heightened sensitivity in relation to their cross-border structures, both as regards to the impact of the EU anti-tax avoidance directives ("ATAD I and II"), and the adoption of the OECD's Multilateral Convention to Implement Tax Treaty-Related Measures to Prevent Base Erosion and Profit Shifting (the "MLI").

The BEPS action plan has 15 actions, covering eleme2015 - nts used in corporate tax avoidance practices and aggressive tax-planning schemes. The implementation of the BEPS action plan was designed to be flexible, as a consequence of its adoption by consensus.

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8 Jan 2019 ATAD and BEPS: In 2016, the European Union adopted the Anti-Tax Avoidance Directive ("ATAD") to combat "aggressive tax planning" as part

The Regulations implement the EU Tax Dispute Resolution Directive (2017/1852) of 10 October 2017, relating to tax dispute resolution mechanisms in the EU. 29-06-2017. 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 2020-08-18 · What is BEPS?

New rules on tax dispute resolution apply since 1 July 2019. They are laid down in Council Directive 2017/1852 of 10 October 2017 and bring a significant improvement to resolving tax disputes, as they ensure that businesses and citizens can resolve disputes related to the interpretation and application of tax treaties more swiftly and effectively.

This report is … and Financial Affairs Council of the EU on 12 July 2016, aims to provide a minimum level of protection for the internal market and ensure a harmonized and coordinated approach in the EU to the implementation of some of the recommendations under the OECD BEPS project. The ATAD provides for the minimum Following the completion of the OECD BEPS project, MNCs need to have a heightened sensitivity in relation to their cross-border structures, both as regards to the impact of the EU anti-tax avoidance directives ("ATAD I and II"), and the adoption of the OECD's Multilateral Convention to Implement Tax Treaty-Related Measures to Prevent Base Erosion and Profit Shifting (the "MLI"). The EU Commission’s objective to go further and be more ambitious than BEPS also raises questions of whether “gold plating” BEPS is good for the competitivity of the EU. Upon approval of the proposed rules, the proposed changes will need to be implemented by each EU Member in its tax law. This Alert summarizes a recent Italian Supreme Court decision and its potential impact on access to EU directives and tax treaty benefits in the post-Base Erosion and Profit Shifting (BEPS) environment.

The European Parliament has also developed recommendations on corporate tax avoidance. The Commission is rapidly making good on President Juncker's promise of delivering a comprehensive agenda to tackle corporate tax avoidance, ensuring a fairer Single Market and promoting jobs, growth … 2018-11-01 The BEPS Action 13 report (Transfer Pricing Documentation and Country-by-Country Reporting) provides a template for multinational enterprises (MNEs) to report annually and for each tax jurisdiction in which they do business the information set out therein.