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

Reinout de Boer en Martijn Nouwen (redactie) 9789462361010 | 1e druk, 2013 		Budh
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Voorwoord

Inhoudsopgave

1Introduction
2International 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
3Preliminary observations on the European Commission's strategy for tackling hybrid mismatch arrangements
4Setting the stage (Part I): The current debate on tax avoidance
5Setting the Stage (Part II): Double nontaxation: A description of main issues (hybrid financing instruments and hybrid entities) and policy responses
6EU action plan against tax fraud and tax evasion: Initiatives against aggressive tax planning and tax evasion
7The OECD work on hybrid mismatches and aggressive tax planning
8Scope of current work of the EU Code of Conduct Group to counter use of hybrid entities and hybrid permanent establishments
9Panel I Discussion: Roles and responsibilities
10Panel II Discussion: A need for coordinated action
11Debate 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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