The European Union's Struggle with Mismatches and Aggressive Tax Planning

Reinout de Boer and Martijn Nouwen (eds.) 9789462361010 | 1 edition, 2013


Description
Preface

Table of Contents

1	Introduction
2	International and supranational action against aggressive tax planning and harmful tax competition is gaining momentum fast: The state of play of recentwork of the OECD and the EU
3	Preliminary observations on the European Commission's strategy for tackling hybrid mismatch arrangements
4	Setting the stage (Part I): The current debate on tax avoidance
5	Setting the Stage (Part II): Double nontaxation: A description of main issues (hybrid financing instruments and hybrid entities) and policy responses
6	EU action plan against tax fraud and tax evasion: Initiatives against aggressive tax planning and tax evasion
7	The OECD work on hybrid mismatches and aggressive tax planning
8	Scope of current work of the EU Code of Conduct Group to counter use of hybrid entities and hybrid permanent establishments
9	Panel I Discussion: Roles and responsibilities
10	Panel II Discussion: A need for coordinated action
11	Debate on economic policy angles
Appendices
	Annex 1 European Commission recommendation regarding measures to encourage third countries to apply minimum standards of good governance in tax matters
	Annex 2 European Commission recommendation on aggressive tax planning
	Annex 3 Communication from the commission to the European parliament and the council - An Action Plan to strengthen the fight against tax fraud and tax evasion
	Annex 4 Code of Conduct Group (Business Taxation) progress report of 13 December 2011
	Annex 5 Code of Conduct Group (Business Taxation) progress report of 11 June 2012
	Annex 6 Code of Conduct Group (Business Taxation) progress report of 23 November 2012
	Annex 7 Code of Conduct Group (Business Taxation) progress report of 21 June 2013
	Annex 8 OECD, Hybrid Mismatch Arrangements: Tax Policy and Compliance Issues
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The European Union's Struggle with Mismatches and Aggressive Tax Planning

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