Company taxation

Financial crimes, tax evasion and tax avoidance

Business in Europe: Framework for Income Taxation (BEFIT)

Tax rulings and other measures similar in nature or effect

Bringing transparency, coordination and convergence to corporate tax policies in the Union

Common Consolidated Corporate Tax Base (CCCTB)

Common corporate tax base

Common consolidated corporate tax base (CCCTB)

Digital taxation: OECD negotiations, tax residency of digital companies and a possible European Digital Tax

Lessons learnt from the Pandora Papers and other revelations

Further reform of corporate taxation rules

Country by country reporting

Role of tax policy in times of crisis

Minimum level of taxation for multinational groups

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)

Rules against tax avoidance practices that directly affect the functioning of the internal market

Taxation: mandatory automatic exchange of information

Tax dispute resolution mechanisms in the European Union

Annual tax report

Transfer pricing

Common system of a digital services tax on revenues resulting from the provision of certain digital services

The impact of new technologies on taxation: crypto and blockchain

Establishing a Head Office Tax system for micro, small and medium sized enterprises

Taxation: scope of the mandatory automatic exchange of information in the EU

Corporate taxation of a significant digital presence

Debt-equity bias reduction allowance and limiting the deductibility of interest for corporate income tax purposes

Statute for a European Foundation (FE)

Promoting good governance in tax matters

Corporate tax: hybrid mismatches with third countries

Taxation: mandatory automatic exchange of information

Common system of taxation applicable in the case of parent companies and subsidiaries of different Member States: tackling double non-taxation

Corporate taxation: common system of taxation applicable to interest and royalty payments. Recast

Company taxation: parent companies and subsidiaries of different Member States, common system. Recast

Mutual assistance for the recovery of claims relating to taxes, duties and other measures

Convention (1990) on the elimination of double taxation in connection with the adjustment of profits of associated enterprises: accession of Croatia