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

Beschrijving
Voorwoord

Inhoudsopgave

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
Bijlagen
	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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Voorbeelden

Beschrijving

This book is the result of the conference on ‘The European Union’s Struggle with Mismatches and Aggressive Tax Planning’ held at the Royal Academy of Arts and Sciences in Amsterdam, the Netherlands, on 5 April 2013. The Amsterdam Centre for Tax Law (ACTL) organized the Conference in close collaboration with Ernst & Young and Stibbe. The conference aims were to inform and discuss whether and how EU and OECD policy initiatives may be successful in countering international (double) non-taxation.

The conference brought together a diverse and representative array of actors involved in the fight against mismatches and aggressive tax planning, including leading officials from the European Commission, the OECD and national tax administrations, as well as expert tax practitioners and academics. In all, over 250 people from various sectors, including business and tax practitioners, academia, and members of the general public, participated in the conference.

Doelgroep

Professionals that are involved in international tax law and regulations, within governmental as well as non-governmental organisations.

Auteursinformatie

Reinout de Boer is an senior associate at law firm Stibbe

Martijn F. Nouwen works for Ernst and Young Amsterdam

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