Information sharing in corporate tax matters
The European Commission’s proposal for automatic exchange of corporate tax information among national tax authorities was welcomed by the European Parliament as a positive step in the fight against aggressive corporate tax planning. But MEPs also advocated adding further safeguards to ensure that competition in the single market is not distorted by advantageous national tax deals with multinationals. The report by Dariusz Rosati (EPP, Poland) sets out Parliament’s recommendations to EU member states, which have to decide unanimously on the Commission’s proposal, which is part of the anti-tax avoidance package. The proposal would oblige multinational firms with total consolidated revenues of EUR 750 million or more to file a country-by-country report in the member state in which the ultimate parent entity of the group is resident for tax purposes.
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