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Combating Corporate Tax Avoidance in the EU

Summary

The European Parliament recommends new EU-wide measures to increase transparency and coordination in corporate taxation, aiming to stop aggressive tax avoidance by large companies.
10 16.12.2015
Other
economy
taxation
transport
government
social policy
european union
administrative reform
business and competition
public finance and budget policy
information and information processing

Key points

  • The resolution addresses the unfair advantage large multinational companies have over small and medium-sized enterprises (SMEs) due to aggressive tax planning.
  • The Parliament calls for mandatory and public country-by-country reporting of profits and taxes paid by large multinational companies.
  • A major recommendation is the introduction of a Common Consolidated Corporate Tax Base to unify profit calculation rules across the EU.
  • The Commission should establish a clear, common definition of what constitutes a 'tax haven'.
Documents (PDFs)
REPORT with recommendations to the Commission on bringing transparency, coordination and convergence to Corporate Tax policies in the Union Bringing transparency, coordination and convergence to corporate tax policies
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