EU-BEPS Roadmap by the Estonian Presidency of the Council.
Short-term work: 
  • EU list of third country non-cooperative jurisdictions
  • Patent Boxes
  • 'Good Governance in Tax Matters' clause in the EU agreements with third countries
  • Implementation of the Council conclusions on the 'Future of the Code of Conduct (Business Taxation)'
Medium-term work: 
  • Interest and Royalties Directive (IRD)
  • Proposal for a renewed Common (Consolidated) Corporate Tax Base
  • Transparency: Mandatory disclosure rules
  • Agreements with five third countries to counter fraud and all other illegal activities to the detriment of public financial interests ("EU anti-fraud agreements")
  • Outbound payments

Informatiesoort: Nieuws

Rubriek: Europees belastingrecht

H&I: Previews


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