And the Blame Goes to... EU Tax Intermediaries

Published in: IAFEI 37th issue

In June 2017, the European Commission released the fiercely debated proposal for a directive to introduce mandatory disclosure rules in the area of taxation (Proposal) in the European Union (EU).
The proposed legislation is highly relevant to EU tax professionals but also to enterprises with activities in the EU, implementing tax planning structures that could potentially be regarded aggressive. Specifically, such enterprises may under certain circumstances have own obligation to report information to national tax authorities. In any case, they must be aware that potential tax planning structures they might use shall become reportable and subject to automatic exchange of information among Member States, once the Directive is implemented.


Achieving a Fairer and More Efficient Corporate Tax System within the EU

On June 17, 2015, the EU Commission released a new Action Plan focusing on ensuring a Fair and Efficient Corporate Taxation System in the EU.
As a result of the various EU efforts, the last few years saw an increased number of significant initiatives towards fairer taxation.

Published in IAFEI e-Journal August 2015 Transition Issue No. 4