Action Plan on Corporate Taxation
On 17 June 2015, the Commission adopted an Action Plan for fair and efficient corporate taxation in the EU.
The Action Plan sets to reform the corporate tax framework in the EU, in order to tackle tax abuse, ensure sustainable revenues and support a better business environment in the Single Market.
See the timeline.
5 Key Areas for Action have been identified:
1. Re-launching the Common Consolidated Corporate Tax Base (CCCTB)
2. Ensuring fair taxation where profits are generated
3. Creating a better business environment
4. Increasing transparency
5. Improving EU coordination
A map of non-cooperative tax jurisdictions has also been published, in a move to reinforce the EU's response to external threats to Member States' tax bases.
The Commission also adopted a decision to prolong the Platform on Tax Good Governance, and revise its scope and working methods.
For further information
- Action Plan for a Fair and Efficient Corporate Tax System in the EU (COM/2015/302 - Annex )
- Commission Staff Working Document: Corporate Income Taxation in the European Union (SWD/2015/121)
- Press release on the Action Plan for a fair and more efficient corporate tax system in the EU
- Questions & Answers on the Action Plan for a fair and more efficient corporate tax system in the EU
- Questions & Answers on the CCCTB Re-launch
- Press release on the consultation on country-by-country reporting
- Statement by Commissioner Moscovici on the Action Plan
- Tax good governance in the world as seen by EU countries
- Communication on further measures to enhance transparency and the fight against tax evasion and avoidance (COM/2016/451 of 5 July 2016)
- Press release on next steps to increase tax transparency and tackle tax abuse
- Questions & Answers on measures to increase tax transparency and tackle tax abuse