(July 31, 2015)
A Draft Report on tax rulings and other measures similar in nature or effect is available on the website of the European Parliament. The report has been drafted by the co-rapporteurs: Elisa Ferreira and Michael Theurer and is dated July 20, 2015.
The Draft report contains:
· A Draft motion for a European Parliament Resolution
· Annex 1: List of persons met (Committee meetings and Delegations)
· Annex 2: List of answers by country/institutions
· Annex 3: Multinational corporations invited to appear in Committee Meetings
The Draft motion for a European Parliament Resolution is 28 pages long and unfortunately we have not yet been in the position to make a decent analysis of the document. We however felt the document is important enough to inform our readers that the document is available.
Subjects the Draft motion touches on are:
· LuxLeaks: facts and figures
· Member States’ approach to corporate taxation
· Tax rulings and harmful tax practices
· The work of the Special Committee
· Overview of corporate tax practices in the Member States
· Aggressive tax planning instruments and their impact
· State of play and assessment of EU, international and national actions
· DG COMP state aid investigations: overview and results
· Third countries
· Conclusions and recommendations
· Cooperation and coordination on rulings
· CCCTB
· Code of Conduct on business taxation
· State aid
· Transparency
· Protection of whistleblowers
· Third-country dimension
o OECD
o Tax havens
o Developing countries
· Tax advisers
· Further action at national level
Click here to be forwarded to the Draft Report on tax rulings and other measures similar in nature or effect as available on the website of the European Parliament, which will open in a new window.
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