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EU Action Plan on

Corporate Taxation

5 Key Areas for Action

Dieter Kischel
European Commission
DG TAXUD D1
Action Plan for A Fair and Efficient Corporate
Taxation in the EU - 5 Key Areas for Action

Communication of 17.6.2015 [COM(2015)302]


Staff Working Document 'Corporate Income
Taxation in the European Union', SWD (2015/121)

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PROBLEMS

Tax systems conceived in 1930s, for clear


business models and tangible products

Harmful tax competition (increasingly less


transparent)

Aggressive tax planning

Need for more coherent and competitive approach


to business taxation (Single Market, BEPS, etc.)

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OBJECTIVES
Re-establishing the link between taxation and
where the economic activity takes place
Ensuring that Member States can correctly value
corporate activity in their jurisdiction
Creating a competitive and growth-friendly
corporate tax environment for the EU
Protecting the Single Market, including
o measures to implement OECD BEPS,
o to deal with non-cooperative tax jurisdictions
o to increase tax transparency

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Action Plan for fair and efficient
Corporate Taxation
Key Areas

1.CCCTB a holistic solution


to profit shifting

2.Ensuring effective taxation


where profits are generated

3.Better tax environment for


business (dispute resolution)

4.Progress on tax transparency

5.EU tools for coordination 5


ACTION 1: CCCTB AS HOLISTIC
SOLUTION TO PROFIT SHIFTING
Proposed in 2011:
o Reduces administrative burden and compliance costs,
o Consolidation offers cross-border losses relief, tackles
profit-shifting (notably by transfer pricing) within a group
o Unified set of anti-abuse provisions, transparency
New: staged approach:
1. Continue work on : international / BEPS aspects
2. 2016: 2 new proposals:
i. Mandatory CCTB / CCCTB
ii. Consolidation; to be discussed later

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ACTION 2: ENSURING EFFECTIVE TAXATION
WHERE PROFITS ARE GENERATED
Some MNEs exploit mismatches to shift profits,
with no link on where the value is created
Leading to low effective taxation

1. Bring taxation closer to where profits are


generated and ensure effective taxation of profits
Criteria of Code of Conduct to give priority to ensuring effective taxation
Revision of I&R Directive and PS Directive
2. Improve TP framework in the EU
3. Linking preferential regimes to value creation
(patent boxes)

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ACTION 3: BUSINESS ENVIRONMENT

Remove competitive distortions, improve Single


Market
1. Cross-border loss offset
Until full CCCTB
Mechanism to recapture the losses once the group entity is profit-making
2. Improving double-taxation dispute resolution
mechanisms
Procedures are long, costly and not always resulting in an agreement
Arbitration convention is limited to TP disputes
Improving the system: clearer rules, more stringent timelines, examine
extention of scope and whether EU instrument would be more efficient

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ACTION 4: PROGRESS ON TRANSPARENCY

Adopt March proposal on exchange of information


on tax rulings quickly; implementation: 1.1.2016
1. More common approach to third country non-
cooperative jurisdictions
2012 Action Plan: encourage third countries to apply minimum standards
of good governance followed by Platform of Tax Good Governance
Publication of list of top 30 non-cooperative third country tax jurisdictions,
compiled from national blacklists (10 occurrences), followed by screening
(Code of Conduct): 24 months
Coordination of possible counter-measures
2. Corporate tax transparency
Public consultation on Country-by-country reporting: IA in 2016

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ACTION 5: EU TOOLS FOR COORDINATION

Cooperation between MS is essential


1. DAC: cooperation between tax administrations
and exchange of best practices.
EC will promote a more strategic approach to
controlling and auditing cross-border companies

2. Reform of Code of Conduct and Platform on Tax


Good Governance
CoC: see how to extend mandate and change working methods
PTGG: prolong mandate, expand scope and enhance working methods

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More info provided under the following link:

http://ec.europa.eu/taxation_customs/taxation/co
mpany_tax

Thank you!

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