BETA

Subject "3.45.04 Company taxation"

Dossiers (80)

Annual Report on Taxation 2023 - Review of taxation policies in EU Member States
Relevant taxation frameworks for Social Economy Entities
Annual Report on Taxation 2022 - Review of taxation policies in EU Member States
Business taxation for the 21st century
Recommendations of the Commission on public country by country reporting transposition
Role of tax policy in times of crisis
Transfer pricing
Business in Europe: Framework for Income Taxation (BEFIT)
Establishing a Head Office Tax system for micro, small and medium sized enterprises
Taxing windfall profits of energy companies
Further reform of corporate taxation rules
Lessons learnt from the Pandora Papers and other revelations
Debt-equity bias reduction allowance and limiting the deductibility of interest for corporate income tax purposes
Resolution on the Pandora Papers: implications for the efforts to combat money laundering, tax evasion and tax avoidance
Business Taxation
Reforming the EU policy framework to stop tax avoidance in the EU after the OpenLux revelations
The impact of new technologies on taxation: crypto and blockchain
Digital taxation: OECD negotiations, tax residency of digital companies and a possible European Digital Tax
Minimum level of taxation for multinational groups
The state of play of the EU fight against money laundering, in light of the Luanda Leaks
Fair and simpler taxation supporting the recovery strategy (EP follow-up to the July Commission’s Action Plan and its 25 initiatives in the area of VAT, business and individual taxation)
USTR announcement section 301 investigation regarding the digital service tax
Resolution on the state of play on the proposal for a directive of the European Parliament and of the Council amending Directive 2013/34/EU as regards disclosure of income tax information by certain undertakings and branches (2016/0107(COD)), known as public country-by-country reporting
Failure to adopt a EU digital services tax
Financial crimes, tax evasion and tax avoidance
Common system of a digital services tax on revenues resulting from the provision of certain digital services
Corporate taxation of a significant digital presence
Paradise papers
Fair taxation package II and III
Follow-up of TAXE recommendations and update on the reform of the code of conduct group on business taxation
Inquiry into money laundering, tax avoidance and tax evasion
Recommendation to the Council and the Commission following the inquiry into money laundering, tax avoidance and tax evasion
Corporate taxation package
Bahamas leaks
Effectiveness of existing measures against tax evasion and money laundering in light of recent Panama paper revelations
Public tax transparency
Tax rulings and other measures similar in nature or effect
Corporate tax: hybrid mismatches with third countries
Tax dispute resolution mechanisms in the European Union
Common corporate tax base
Common consolidated corporate tax base (CCCTB)
Country by country reporting
Rules against tax avoidance practices that directly affect the functioning of the internal market
Taxation: scope of the mandatory automatic exchange of information in the EU
Corporate tax package
Adequate protection of whistle-blowers and journalists to fight tax evasion and tax avoidance
Action plan for a fairer corporate tax system in the EU
Tax transparency policy
Tax rulings and other measures similar in nature or effect
Bringing transparency, coordination and convergence to corporate tax policies in the Union
Taxation: mandatory automatic exchange of information
Fight against tax avoidance
Resolution on the call for a measurable and binding commitment against tax evasion and tax avoidance in the EU
Fight against tax fraud, tax evasion and tax havens
Common system of taxation applicable in the case of parent companies and subsidiaries of different Member States: tackling double non-taxation
Convention (1990) on the elimination of double taxation in connection with the adjustment of profits of associated enterprises: accession of Croatia
Taxation: mandatory automatic exchange of information
Resolution on the call for concrete ways to combat tax fraud and tax evasion
Statute for a European Foundation (FE)
Annual tax report
Corporate taxation: common system of taxation applicable to interest and royalty payments. Recast
Common Consolidated Corporate Tax Base (CCCTB)
Company taxation: parent companies and subsidiaries of different Member States, common system. Recast
Promoting good governance in tax matters
Mutual assistance for the recovery of claims relating to taxes, duties and other measures
Company taxation: parent companies and subsidiaries of different Member States, common system
Common system of taxation applicable to mergers, divisions, partial divisions, transfers of assets and exchanges of shares concerning companies of different Member States and to the transfer of the registered office of an SE or SCE between Member States. Codification
Tax treatment of losses in cross-border situations
Contribution of taxation and customs policies to the Lisbon strategy
Accession of Bulgaria and Romania to the Convention of 23 July 1990 on the elimination of double taxation in connection with the adjustment of profits of associated enterprises "Arbitration Convention" and amendment to the Annex I to the Act of Accession
Taxation of undertakings: a common consolidated corporate tax base CCCTB
Common system of taxation: possibility for certain Member States to apply transitional periods
Taxation: common system for interest and royalty payments made between associated companies of different Member States
Companies of different Member States: taxation of mergers, divisions, transfers of assets, exchanges of shares (amend. Directive 90/434/EC)
Company taxation: parent companies and subsidiaries of different Member States, common system (amend. Directive 90/435/EEC)
Tax policy in the Union, priorities : VAT, excise duties, energy and environment, enterprises
Common system of taxation applicable to interest and royalty payments made between associated companies of different Member States. Tax package
Small and medium-sized enterprises SMEs: improvement of the fiscal environment
Company taxation: Common system applicable to parent companies and their subsidiaries
Company taxation: common system for mergers, divisions, transfers of assets and exchange of shares