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Published Results: further-corporate-ta...

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Are you replying as:(replying-as)
First name and last name:(organisation-identity-public)
Name of your organisation:([ID2])
Name of the public authority:([ID3])
Is your organisation included in the Transparency Register? (If your organisation is not registered, we invite you to register here, although it is not compulsory to be registered to reply to this consultation. Why a transparency register?)(transparency-register)
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Is your company a multinational enterprise (group with establishments in more than one country)?(company-type-multinational)
Number of employees(company-type-employees)
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Do you represent interests or carry out activity at:(activity-level)
Please specify at which other level you represent interests or carry out activity:(activity-level-other)
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Contributions received are intended for publication on the Commission’s website. Do you agree to your contribution being published? (see specific privacy statement )(contributions-publication)
1. In terms of corporate tax transparency, which of the following assertions would you support?(question-1)
Please specify your opinion on whether current tax transparency requirements in the EU are sufficient:(question-1-other)
2A) Do you agree with the following objectives? : 1. To increase pressure on enterprises to geographically align taxes paid in a country with actual profits, by enhanced scrutiny and decisions of either citizens or tax authorities (“enterprises should pay tax where they actually make profit”) (question-2-a-1)
2A) Do you agree with the following objectives? : 2. To increase public or peer pressure on countries to take measures that contribute to more efficient and fairer tax competition between Member States, thus ensuring that the country where profits are generated is also the country of taxation (“Member States should stop harmful tax competition”) (question-2-a-2)
2A) Do you agree with the following objectives? : 3. To assist tax authorities in orienting their tax audits in view of targeting tax evasion or avoidance, i.e. business decisions whereby tax liabilities are circumvented (“help tax authorities orientate their audits on enterprises”) (question-2-a-3)
2A) Do you agree with the following objectives? : 4. To align corporate tax planning practices with multinational enterprises’ own commitment / statement to corporate responsibility, such as their contribution to local and social development (“enterprises should act as they communicate in terms of contribution to welfare through taxation”) (question-2-a-4)
2A) Do you agree with the following objectives? : 5. To ensure that enterprise structures and investments are more founded on economic motivations and not exclusively on corporate tax-related motivations (“enterprises should structure their investments based on real economic reasons, not just to avoid taxes”) (question-2-a-5)
2A) Do you agree with the following objectives? : 6. To remedy market distortions based on corporate intransparency and multinational companies’ comparative advantage over SMEs when engaging in aggressive tax planning (“fairer competition between multinational enterprises and SMEs”) (question-2-a-6)
2B) Would you add other objectives, and if so, which ones? Please explain briefly.(question-2-b)
3A) Are there other appropriate options in relation to extending corporate tax transparency, such as reporting requirements for tax advisors? Please explain briefly.(question-3-a)
3B) Please rate below how well each option would achieve the identified primary objectives A) No EU action([ID13]) : 1. Enterprises should pay tax where they actually make profit([ID11])
3B) Please rate below how well each option would achieve the identified primary objectives A) No EU action([ID13]) : 2. Member States should stop harmful tax competition([ID12])
3B) Please rate below how well each option would achieve the identified primary objectives A) No EU action([ID13]) : 3. Help tax authorities orientate their audits on enterprises([ID10])
3B) Please rate below how well each option would achieve the identified primary objectives A) No EU action([ID13]) : 4. Enterprises should act as they communicate in terms of contribution to welfare through taxation([ID15])
3B) Please rate below how well each option would achieve the identified primary objectives A) No EU action([ID13]) : 5. Enterprises should structure their investments based on real economic reasons, not just to avoid taxes([ID16])
3B) Please rate below how well each option would achieve the identified primary objectives A) No EU action([ID13]) : 6. Fairer competition between multinational enterprises and SMEs([ID17])
3B) Please rate below how well each option would achieve the identified primary objectives B) Implementation of BEPS 13 at EU level([ID14]) : 1. Enterprises should pay tax where they actually make profit([ID11])
3B) Please rate below how well each option would achieve the identified primary objectives B) Implementation of BEPS 13 at EU level([ID14]) : 2. Member States should stop harmful tax competition([ID12])
3B) Please rate below how well each option would achieve the identified primary objectives B) Implementation of BEPS 13 at EU level([ID14]) : 3. Help tax authorities orientate their audits on enterprises([ID10])
3B) Please rate below how well each option would achieve the identified primary objectives B) Implementation of BEPS 13 at EU level([ID14]) : 4. Enterprises should act as they communicate in terms of contribution to welfare through taxation([ID15])
3B) Please rate below how well each option would achieve the identified primary objectives B) Implementation of BEPS 13 at EU level([ID14]) : 5. Enterprises should structure their investments based on real economic reasons, not just to avoid taxes([ID16])
3B) Please rate below how well each option would achieve the identified primary objectives B) Implementation of BEPS 13 at EU level([ID14]) : 6. Fairer competition between multinational enterprises and SMEs([ID17])
3B) Please rate below how well each option would achieve the identified primary objectives C) Publication of anonymised/aggregated data by the EU tax authorities([ID18]) : 1. Enterprises should pay tax where they actually make profit([ID11])
3B) Please rate below how well each option would achieve the identified primary objectives C) Publication of anonymised/aggregated data by the EU tax authorities([ID18]) : 2. Member States should stop harmful tax competition([ID12])
3B) Please rate below how well each option would achieve the identified primary objectives C) Publication of anonymised/aggregated data by the EU tax authorities([ID18]) : 3. Help tax authorities orientate their audits on enterprises([ID10])
3B) Please rate below how well each option would achieve the identified primary objectives C) Publication of anonymised/aggregated data by the EU tax authorities([ID18]) : 4. Enterprises should act as they communicate in terms of contribution to welfare through taxation([ID15])
3B) Please rate below how well each option would achieve the identified primary objectives C) Publication of anonymised/aggregated data by the EU tax authorities([ID18]) : 5. Enterprises should structure their investments based on real economic reasons, not just to avoid taxes([ID16])
3B) Please rate below how well each option would achieve the identified primary objectives C) Publication of anonymised/aggregated data by the EU tax authorities([ID18]) : 6. Fairer competition between multinational enterprises and SMEs([ID17])
3B) Please rate below how well each option would achieve the identified primary objectives D) Public disclosure of tax-related information by either enterprises or tax authorities([ID19]) : 1. Enterprises should pay tax where they actually make profit([ID11])
3B) Please rate below how well each option would achieve the identified primary objectives D) Public disclosure of tax-related information by either enterprises or tax authorities([ID19]) : 2. Member States should stop harmful tax competition([ID12])
3B) Please rate below how well each option would achieve the identified primary objectives D) Public disclosure of tax-related information by either enterprises or tax authorities([ID19]) : 3. Help tax authorities orientate their audits on enterprises([ID10])
3B) Please rate below how well each option would achieve the identified primary objectives D) Public disclosure of tax-related information by either enterprises or tax authorities([ID19]) : 4. Enterprises should act as they communicate in terms of contribution to welfare through taxation([ID15])
3B) Please rate below how well each option would achieve the identified primary objectives D) Public disclosure of tax-related information by either enterprises or tax authorities([ID19]) : 5. Enterprises should structure their investments based on real economic reasons, not just to avoid taxes([ID16])
3B) Please rate below how well each option would achieve the identified primary objectives D) Public disclosure of tax-related information by either enterprises or tax authorities([ID19]) : 6. Fairer competition between multinational enterprises and SMEs([ID17])
3B) Please rate below how well each option would achieve the identified primary objectives E) Publicly available corporate tax policies([ID20]) : 1. Enterprises should pay tax where they actually make profit([ID11])
3B) Please rate below how well each option would achieve the identified primary objectives E) Publicly available corporate tax policies([ID20]) : 2. Member States should stop harmful tax competition([ID12])
3B) Please rate below how well each option would achieve the identified primary objectives E) Publicly available corporate tax policies([ID20]) : 3. Help tax authorities orientate their audits on enterprises([ID10])
3B) Please rate below how well each option would achieve the identified primary objectives E) Publicly available corporate tax policies([ID20]) : 4. Enterprises should act as they communicate in terms of contribution to welfare through taxation([ID15])
3B) Please rate below how well each option would achieve the identified primary objectives E) Publicly available corporate tax policies([ID20]) : 5. Enterprises should structure their investments based on real economic reasons, not just to avoid taxes([ID16])
3B) Please rate below how well each option would achieve the identified primary objectives E) Publicly available corporate tax policies([ID20]) : 6. Fairer competition between multinational enterprises and SMEs([ID17])
3B) Please rate below how well each option would achieve the identified primary objectives F) Other (as described in 3A)([ID21]) : 1. Enterprises should pay tax where they actually make profit([ID11])
3B) Please rate below how well each option would achieve the identified primary objectives F) Other (as described in 3A)([ID21]) : 2. Member States should stop harmful tax competition([ID12])
3B) Please rate below how well each option would achieve the identified primary objectives F) Other (as described in 3A)([ID21]) : 3. Help tax authorities orientate their audits on enterprises([ID10])
3B) Please rate below how well each option would achieve the identified primary objectives F) Other (as described in 3A)([ID21]) : 4. Enterprises should act as they communicate in terms of contribution to welfare through taxation([ID15])
3B) Please rate below how well each option would achieve the identified primary objectives F) Other (as described in 3A)([ID21]) : 5. Enterprises should structure their investments based on real economic reasons, not just to avoid taxes([ID16])
3B) Please rate below how well each option would achieve the identified primary objectives F) Other (as described in 3A)([ID21]) : 6. Fairer competition between multinational enterprises and SMEs([ID17])
3C) In your opinion, which would be the most appropriate option(s)?(question-3-c)
4. What information should necessarily be disclosed by enterprises to the tax authorities?(question-4)
Please specify what information should necessarily be disclosed by enterprises to the tax authorities:(question-4-other)
5. What EU entities should be covered?(question-5)
Please specify what other EU entities should be covered:(question-5-other)
6A) How would you assess the extent to which enterprises will need to change their tax planning or structure as a result of being more transparent towards tax authorities?(question-6-a)
Please specify in what other ways enterprises will need to change their tax planning or structure as a result of being more transparent towards tax authorities:(question-6-a-other)
6B) Please explain which mechanism would incentivise enterprises to change:(question-6-a-specify)
7. What consequences would further tax transparency towards tax authorities have in terms of public finance?(question-7)
Please specify what other consequences would further tax transparency towards tax authorities have in terms of public finance:(question-7-other)
Please explain briefly, if possible with figures, your answer on the possible further consequences tax transparency towards tax authorities would have in terms of public finance?:(question-7-explain)
8. Can you provide an estimation of any additional costs and resources that will be incurred by enterprises in preparing a consolidated CBCR in accordance with BEPS 13? Please explain, with details of what information is not currently available and if possible with figures:(question-8)
9. What consequence would tax transparency towards tax authorities have in terms of fostering a growth friendly environment and the attractiveness of the EU as a place to invest?(question-9)
Please explain briefly your answer on the consequence tax transparency towards tax authorities would have in terms of fostering a growth friendly environment and the attractiveness of the EU as a place to invest:(question-9-explain)
10. How would you describe the potential benefits / disadvantages of a public disclosure of information by enterprises as compared to disclosure towards tax authorities only? Please explain briefly:([ID27])
- Information required both under CRD IV and BEPS 13 ( this information is already publicly disclosed by financial institutions):(question-11-a)
- Additional BEPS 13 information (normally to be made available to tax authorities):(question-11-b)
- Additional information currently required from financial institutions:(question-11-c)
- Information normally exchanged between tax authorities:(question-11-d)
- Options provided for in the Accounting Directive:(question-11-e)
- Other tax-related information:(question-11-f)
Please specify what other information would it be absolutely necessary to include in a publicly available CBCR:(question-11-other)
Please explain briefly your answer on what information would it be absolutely necessary to include in a publicly available CBCR:(question-11-explain)
12. In the case of tax authorities publishing aggregated/anonymised information based on returns filed by enterprises with them (OPTION C), what information should be provided by those authorities (on a country-by-country basis)?(question-12)
Please specify what other information should be provided by those authorities (on a country-by-country basis), in the case of tax authorities publishing aggregated/anonymised information based on returns filed by enterprises with them:(question-12-other)
13. Would you or your organisation have an interest in receiving further corporate tax-related information (detailed or aggregated)?(question-13)
If so, why and what would you do with that information? Please explain briefly:(question-13-yes)
14A) Size(question-14-1)
Please specify what other entities size provisions you would consider:(question-14-1-other)
14B) Connection with EU markets(question-14-2)
Please specify what other connections with EU markets you would foresee:(question-14-2-other)
Please explain briefly your answer on the connection with EU markets:(question-14-2-explain)
15. What operations should be covered?(question-15)
Please specify what other operations should be covered:(question-15-other)
Please explain briefly your answer on the coperations that should be covered:(question-15-explain)
16. Considering that the EU may have stricter rules on tax transparency towards the public than other countries, is there a risk of placing enterprises established/listed in the EU at a competitive disadvantage vis-à-vis non-EU multinational companies operating in the EU?(question-16)
What would be the scale and consequences of such a disadvantage? Please explain briefly:(question-16-1)
What could be done to mitigate the risk? Please explain briefly:(question-16-2)
17. Is there a risk that tax transparency towards the public could have other unintended negative consequences on companies?(question-17)
Please explain briefly the risks and their consequences on companies implied by tax transparency towards the public:([ID38])
18. Would you expect measures for enhanced public transparency on tax information in the EU to have an impact on relations with third countries (Developing countries, OECD members, ...)? Please explain briefly:(question-18)
19A) How would you assess the extent to which enterprises will need to change their tax planning following further tax transparency towards the public?(question-19-a)
Please specify in what other ways enterprises will need to change their tax planning following further tax transparency towards the public:(question-19-a-other)
Please explain briefly your answer on how would you assess the extent by which enterprises will need to change their tax planning following further tax transparency towards the public:(question-19-a-explain)
19B) Please explain which mechanism would incentivise enterprises to change? In particular, please specify to what extent a public disclosure would have a greater effect than a submission only to tax authorities?(question-19-b)
20. What additional effect, if any, on public finance would tax transparency towards the public have in addition to transparency for tax authorities only?(question-20)
Please specify what other additional effect tax transparency towards the public would have on public finance in addition to transparency for tax authorities only:(question-20-other)
Please explain briefly your answer on the possible additional effect tax transparency towards the public would have on public finance in addition to transparency for tax authorities only:(question-20-explain)
21. What consequence would tax transparency towards the public have in terms of fostering a growth friendly environment and the attractiveness of the EU as a place to invest?(question-21)
Please explain briefly your answer on the consequence tax transparency towards the public would have in terms of fostering a growth friendly environment and the attractiveness of the EU as a place to invest:(question-21-explain)
22. Should the information prepared by enterprises be specifically verified by an independent assurance service provider (e.g. an auditor)?(question-22)
Please specify in what other way information prepared by enterprises should be specifically verified by an independent assurance service provider (e.g. an auditor):(question-22-other)
23. Should there be additional safeguards in terms of specific rules for the protection of data and business secrets? Please note that in the absence of specific rules, the EU general EU data protection rules would apply.(question-23)
If so, which safeguard are necessary in relation to which types of information? Please explain briefly:(question-22-yes)
24. Please estimate additional costs and resources entailed by the introduction of further transparency measures for enterprises compared to an implementation of OECD BEPS Action 13 at national level and identify information which is not currently available. You may distinguish between additional cost for public authorities and additional costs for enterprises, based on your preferred option(s). Please explain, if possible with figures:(question-24)
25. Would you support a mandatory description of tax management policies by enterprises?(question-25)
Please explain briefly your answer on your possible support a mandatory description of tax management policies by enterprises:(question-25-explain)
26. Is there anything else you would like to bring to the attention of the Commission?(question-26)
Should you wish to provide additional information (e.g. a position paper, report) or raise specific points not covered by the questionnaire, you can upload your additional document(s) here:(file-upload)
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a private individual
an organisation or a company
a public authority or an international organisation
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50 – 249
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0 – €10 million
10 – €40 million
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more than €750 million
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Accounting
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Not applicable
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Yes, I agree to my response being published under the name I indicate (name of your organisation/company/public authority or your name if your reply as an individual)
No, I do not want my response to be published
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a. Current tax transparency requirements in the EU are sufficient (In the EU, enterprises have to make public their annual financial statement and consolidated financial statement which contains limited information on taxes. In addition, a country-by-country reporting has to be prepared and made public by extractive and forestry industries under the Accounting and Transparency Directives. And finally, financial institutions have to prepare and make public annually a country-by-country reporting under the Capital Requirement Directive)
b. The EU should try to achieve that further transparency initiatives are taken at international level, but it should not act alone and should leave the implementation to Member States
c. The EU should implement international initiatives (e.g. BEPS...) at the same pace and to the same extent as its global partners in order to ensure a level playing field
d. The EU should be in the forefront and possibly go beyond the current initiatives at international level, for example by extending the current requirements to disclose tax information to the public to all other sectors
e. No opinion
f. Other
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Yes

No

No opinion

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Yes

No

No opinion

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Yes

No

No opinion

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Yes

No

No opinion

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Yes

No

No opinion

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Yes

No

No opinion

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a. OPTION A: No EU Action
b. OPTION B: Implementation of BEPS 13 at EU level
c. OPTION C: Publication of anonymised/aggregated data by the EU tax authorities
d. OPTION D: Public disclosure of tax-related information by enterprises
e. OPTION E: Publicly available corporate tax policies
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a. BEPS 13 information (Name, Nature of activities, Location, List of subsidiaries of the parent enterprise operating in each country, Revenue, Revenues split between related and unrelated parties, Number of employees, Profit or loss before tax, Income tax paid and accrued, Stated Capital, Accumulated earnings, Tangible assets)
b. Public subsidies received
c. Explanatory narrative information on tax-related information
d. Other
e. No opinion
f. None
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a. Very large enterprises with revenue of EUR 750M or larger enterprises + (as recommended in the BEPS 13)
b. At least large enterprises or groups (to be defined more specifically)
c. Other
d. No opinion
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a. This will have no effects on enterprises’ tax planning
b. This will ensure that enterprises comply with tax rules and do not use tax gaps, mismatches and/or loopholes in tax rules in order to minimise the taxes they pay
c. Enterprises will voluntarily shift profits back to where they are generated so that they have to pay more taxes than they did before
d. Other
e. No opinion
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a. Reallocation of tax bases within Europe
b. Increase in tax paid in Europe
c. Decrease in tax paid in Europe
d. Increase in tax paid outside the EU
e. Decrease in tax paid outside the EU
f. Other
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a. Constitute a feature of a growth friendly environment and foster the attractiveness of the EU as a place to invest.
b. No consequence
c. Hamper the fostering of a growth friendly environment and negatively impact the attractiveness of the EU as a place to invest.
d. No opinion
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a. Name
b. Nature of activities
c. Location
d. Revenue
e. Number of employees
f. Profit or loss before tax
g. Income tax (paid and accrued)
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h. Revenues split between related and unrelated parties
i. Stated Capital
j. Accumulated earnings
k. Tangible assets
l. List of subsidiaries of the parent enterprise operating in each country
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m. Public subsidies received
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n. Tax rulings (based on definition as proposed by the Commission in March 2015)
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o. Employees working through subcontractors
p. Pecuniary tax-related penalties administered by a country
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q. Narratives explaining certain key features of the tax-related information
r. None
s. Other information
t. No opinion
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a. Aggregated revenue
b. Aggregated number of employees
c. Aggregated income tax paid and accrued
d. Aggregated tangible assets
e. Ratio: Aggregated income tax paid or accrued/aggregated profit or loss before tax
f. Ratio: Aggregated income tax paid or accrued/aggregated revenue
g. Analysis per sectors of activity
h. None
i. Other
j. No opinion
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Yes
No
No opinion
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a. Very large enterprises with revenue of EUR 750M or larger enterprises + (as recommended by the BEPS 13)
b. At least large enterprises or groups (to be defined more specifically)
c. Other
d. No opinion
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a. Enterprises with securities listed in the EEA
b. Enterprises established in the EEA
c. If feasible, enterprises not established in the EEA and controlling operations in the EEA
d. Other
e. No opinion
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a. Enterprises’ operations within the EEA only
b. Enterprises’ operations in the EEA and outside the EEA when controlled from the EEA
c. If feasible, enterprises’ operations in the EEA and outside the EEA even if not controlled from the EEA.
d. Other
e. No opinion
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Yes
No
No opinion
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No
No opinion
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a. This will have no effects on enterprises’ tax planning
b. This will ensure that enterprises comply with tax rules and do not use tax gaps, mismatches and/or loopholes in tax rules in order to minimise the taxes they pay
c. Enterprises will voluntarily shift profits back to where they are generated so that they have to pay more taxes than they did before
d. Other
e. No opinion
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a. Reallocation of tax bases within Europe
b. Increase in tax paid in Europe
c. Decrease in tax paid in Europe
d. Increase in tax paid outside the EU
e. Decrease in tax paid outside the EU
f. Other
g. No opinion
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a. Constitute a feature of a growth friendly environment and foster the attractiveness of the EU as a place to invest.
b. No consequence
c. Hamper the fostering of a growth friendly environment and negatively impact the attractiveness of the EU as a place to invest.
d. No opinion
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a. No, the information should not be verified
b. Limited verification is needed (existence of such report, consistency check)
c. Extensive verification is needed (e.g. audited)
d. Other
e. No opinion
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Yes
No
No opinion
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a. Yes, instead of any public disclosure of tax-related information
b. Yes, in addition to further public disclosure of tax-related information
c. No
d. No opinion
an organisation or a company(organisation-replying-as)
 
Pressiton Cloud LLC
 
No(no-transparency-register)
 
Other([ID14])
Banking, Investment
 
 
 
 
 
Ireland([ID35])
 
International level([ID7])
 
Accounting([ID4])
Auditing([ID6])
Business([ID7])
Investment management([ID8])
Reporting([ID9])
Tax([ID4])
 
Yes, I agree to my response being published under the name I indicate (name of your organisation/company/public authority or your name if your reply as an individual)(yes-contributions-publication)
d. The EU should be in the forefront and possibly go beyond the current initiatives at international level, for example by extending the current requirements to disclose tax information to the public to all other sectors([ID9])
 
Yes
Yes
Yes
No
Yes
Yes
The general problem is not only about avoiding taxation, it is about a complex laws in the countries, which can be easily simplified, but the groups of interest are preventing it.
The tax advisors can be almost eliminated, if the tax law is simple.
+
+
+
b. OPTION B: Implementation of BEPS 13 at EU level([ID24])
d. OPTION D: Public disclosure of tax-related information by enterprises([ID26])
e. OPTION E: Publicly available corporate tax policies([ID27])
a. BEPS 13 information (Name, Nature of activities, Location, List of subsidiaries of the parent enterprise operating in each country, Revenue, Revenues split between related and unrelated parties, Number of employees, Profit or loss before tax, Income tax paid and accrued, Stated Capital, Accumulated earnings, Tangible assets)([ID23])
b. Public subsidies received([ID24])
c. Explanatory narrative information on tax-related information([ID25])
 
c. Other([ID25])
All, it is easy, as explained at the bottom.
b. This will ensure that enterprises comply with tax rules and do not use tax gaps, mismatches and/or loopholes in tax rules in order to minimise the taxes they pay([ID24])
 
Easy laws in their countries of operations, which do not create an unfair advantage for tbig companies. The small ones by knowing it, simply avoid taxation inside their business operations, without creating any international optimizations structures.
a. Reallocation of tax bases within Europe([ID23])
 
 
Zero cost. All information is available and precisely prepared by Enterprises. They have to know it, to efficiently avoid taxation.
a. Constitute a feature of a growth friendly environment and foster the attractiveness of the EU as a place to invest.([ID23])
The SME-s owners are scared of the complicated laws. Tax transparency will force the countries to make the law clear.
Taxation should be as natural to the business as the income, costs and profits.
a. Name([ID23])
b. Nature of activities([ID24])
c. Location([ID25])
d. Revenue([ID26])
e. Number of employees([ID27])
f. Profit or loss before tax([ID27])
g. Income tax (paid and accrued)([ID30])
h. Revenues split between related and unrelated parties([ID23])
i. Stated Capital([ID24])
j. Accumulated earnings([ID25])
k. Tangible assets([ID26])
l. List of subsidiaries of the parent enterprise operating in each country([ID27])
m. Public subsidies received([ID23])
n. Tax rulings (based on definition as proposed by the Commission in March 2015)([ID23])
o. Employees working through subcontractors([ID23])
p. Pecuniary tax-related penalties administered by a country([ID39])
 
 
 
a. Aggregated revenue([ID23])
b. Aggregated number of employees([ID24])
c. Aggregated income tax paid and accrued([ID25])
d. Aggregated tangible assets([ID26])
e. Ratio: Aggregated income tax paid or accrued/aggregated profit or loss before tax([ID27])
f. Ratio: Aggregated income tax paid or accrued/aggregated revenue([ID27])
g. Analysis per sectors of activity([ID30])
 
Yes([ID23])
Only by making taxation as natural, as income or cost, and the information publicly available, the Member States will compete by making the law easy and transparent.
c. Other([ID25])
All
a. Enterprises with securities listed in the EEA([ID23])
b. Enterprises established in the EEA([ID24])
c. If feasible, enterprises not established in the EEA and controlling operations in the EEA([ID25])
 
 
c. If feasible, enterprises’ operations in the EEA and outside the EEA even if not controlled from the EEA.([ID25])
 
 
No([ID24])
 
 
No([ID24])
 
The EU should set the examples, by being in a unique position of having information from a different countries, in a connection and unification process.
a. This will have no effects on enterprises’ tax planning([ID23])
 
 
 
b. Increase in tax paid in Europe([ID24])
 
90% of companies which avoid taxation are not doing it through the international structures, but by manipulating the books.
a. Constitute a feature of a growth friendly environment and foster the attractiveness of the EU as a place to invest.([ID23])
 
d. Other([ID32])
Pressiton as the first company in the world has developed a system which we aim to connect also all EU companies to, for running the GLOBAL and UNIFIED accounting system. http://www.pressitoncloud.com/Investment_Supervision_System_en_EN.html Companies will only attach documents, the rest will be done by the Pressiton Sprint Access system, which can cope with all taxation rules in the world, because it is created as the only value-relative (not absolute) mechanism. It is difficult to explain here, but it means that taxes CAN'T be avoided, an companies can concentrate on their day to day business.
No([ID24])
 
Zero.
b. Yes, in addition to further public disclosure of tax-related information([ID24])
 
We believe that the taxation system should be connected with the Capital Markets Union development, but this is only possible when using the pan-European solution, unified for all countries, and this is what the Pressiton works on: http://www.pressitoncloud.com/Pressiton_Bank_Advantages_en_EN.html
 
an organisation or a company(organisation-replying-as)
 
Richard Mellor t/as RWAP Services
 
Yes(yes-transparency-register)
373408717249-93
Company, SME, micro-enterprise, sole trader([ID6])
 
No(no-transparency-register)
1 – 9([ID4])
0 – €10 million([ID4])
 
 
United Kingdom([ID52])
 
International level([ID7])
 
Business([ID7])
Other([ID7])
Information Technology
Yes, I agree to my response being published under the name I indicate (name of your organisation/company/public authority or your name if your reply as an individual)(yes-contributions-publication)
d. The EU should be in the forefront and possibly go beyond the current initiatives at international level, for example by extending the current requirements to disclose tax information to the public to all other sectors([ID9])
 
Yes
Yes
Yes
Yes
Yes
Yes
To ensure that enterprises are required to report on their overall taxation charges as a percentage of turnover and profits. This would make it easier to pinpoint where enterprises are taking steps to pay minimal (or zero tax) through inventive structures and therefore help countries and shareholders to police this.
Set a minimum effective tax rate on profits (say where a company pays less than 15% tax on their total gross profits), below which tax advisors have to report this to the local tax authority for further investigation.
0
-
-
0
0
-
+
0
+
+
0
0
0
+
+
+
+
+
0
0
+
+
+
+
0
0
0
+
+
+
+
b. OPTION B: Implementation of BEPS 13 at EU level([ID24])
a. BEPS 13 information (Name, Nature of activities, Location, List of subsidiaries of the parent enterprise operating in each country, Revenue, Revenues split between related and unrelated parties, Number of employees, Profit or loss before tax, Income tax paid and accrued, Stated Capital, Accumulated earnings, Tangible assets)([ID23])
b. Public subsidies received([ID24])
 
b. At least large enterprises or groups (to be defined more specifically)([ID24])
 
a. This will have no effects on enterprises’ tax planning([ID23])
 
 
a. Reallocation of tax bases within Europe([ID23])
d. Increase in tax paid outside the EU([ID26])
 
Companies may well decide to close European operations which they have set up specifically to take advantage of subsidies and taxation structures offered by certain EU countries. As a result, it will be harder for the EU to enforce any laws against those companies unless there are reciprocal agreements in place with every other country around the world that they will persue taxation on the EU's behalf! Look at the rules re VAT on digitally delivered services which affected providers outside the EU since 2003 - a lot of companies simply refuse to pay the VAT, the USA say that they have no duty to help the EU identify and collect the VAT and the EU has no mechanism set up to track down relevant transactions and collect the VAT due (certainly not in a cost effective measure). As a result, the SMEs within the EU zone suffer, as they have to comply with these regulations and collect / pay the VAT and taxes !
It is always the issue of identifying where a profit is made. As has been shown with the costs of implementing (or trying to implement) the EU Digital VAT rules - it is not a simple matter to identify the location of a customer (who may be using an IP address issued in another country, may be on holiday or simply hiding their identity). If a company registered in Barbados has a website hosted on a server in Bermuda which offers a paid for forum, and a UK person signs up for 12 months use of the forum whilst on holiday in France, where is the profit made? The UK person will still use it when in the UK (or Outer Mongolia), but in reality the service is based in Bermuda... More worryingly is the cost to the revenue departments of each country to administer and collect these taxes - they are spending $1000s already collecting small amounts of VAT (less than $100) from SMEs each quarter.
c. Hamper the fostering of a growth friendly environment and negatively impact the attractiveness of the EU as a place to invest.([ID25])
Multi-national companies would have no incentive to open a base within the EU as more and more business is conducted via the internet anyway, where it does not matter where the physical base of a business is. SMEs will continue to be burdened with more and more regulation (see the digital VAT fiasco) as it is unlikely that the EU members will agree to set a sensible threshold below which these rules do not apply.
Public pressure is becoming more and more important - especially how companies are perceived through social media, and it helps people to whistle-blow enterprises who breach regulations (assuming the EU actually sets up a central means of whistle-blowing) and also put pressure on enterprises to comply.
a. Name([ID23])
b. Nature of activities([ID24])
d. Revenue([ID26])
f. Profit or loss before tax([ID27])
g. Income tax (paid and accrued)([ID30])
h. Revenues split between related and unrelated parties([ID23])
l. List of subsidiaries of the parent enterprise operating in each country([ID27])
m. Public subsidies received([ID23])
n. Tax rulings (based on definition as proposed by the Commission in March 2015)([ID23])
 
 
 
 
a. Aggregated revenue([ID23])
c. Aggregated income tax paid and accrued([ID25])
e. Ratio: Aggregated income tax paid or accrued/aggregated profit or loss before tax([ID27])
f. Ratio: Aggregated income tax paid or accrued/aggregated revenue([ID27])
i. Other([ID32])
Costs of administering the scheme as a percentage of revenue collected as a result.
No opinion([ID25])
 
b. At least large enterprises or groups (to be defined more specifically)([ID24])
 
a. Enterprises with securities listed in the EEA([ID23])
b. Enterprises established in the EEA([ID24])
c. If feasible, enterprises not established in the EEA and controlling operations in the EEA([ID25])
 
 
c. If feasible, enterprises’ operations in the EEA and outside the EEA even if not controlled from the EEA.([ID25])
 
It is all about how you identify where a profit is made - specifically when talking of internet based enterprises - you seem to assume that it will only apply where an enterprise has a physical presence in the EU, and yet, want to tax their profits made on sales to the EU....
Yes([ID23])
The problem (as always) is how the EU would enforce the regulations against enterprises who are non-EU based but still operate within the EU. Regulation without no teeth is a waste of time and just puts pressure on EU based enterprises who operate within the rules.
Come up with a plan as to how the EU as a whole will enforce this rather than leaving it up to member states - after all, is it realistic that all 28 member states are going to bring an individual action against an enterprise based in Russia (for example) to (a) find out how many sales they made to that particualr country and therefore how much tax should have been paid and (b) sue the enterprise for the tax due! The EU should also set up a central place to report companies who do not adhere to EU regulations - such as VAT on sales to the EU and EU taxation on profits - for example, if I bought an item from a US company (such as lonely planet) who say that they do not charge VAT - I can report it to the HMRC in the UK, but they are not going to be interested in doing something for £2 worth of VAT!
No([ID24])
 
No opinion
d. Other([ID32])
They will spend more money on accountants to find other ways of avoiding tax.
 
Public pressure is always a great driver (as has been shown with Amazon and ebay) - however, they still do not have a great incentive to pay full tax - this is not helped by the understanding which they seem to get with tax authorities over being able to pay tax bills over years rather than weeks as a private individual has to!
g. No opinion([ID33])
 
 
c. Hamper the fostering of a growth friendly environment and negatively impact the attractiveness of the EU as a place to invest.([ID25])
 
c. Extensive verification is needed (e.g. audited)([ID25])
 
No([ID24])
 
 
b. Yes, in addition to further public disclosure of tax-related information([ID24])
 
 
 
an organisation or a company(organisation-replying-as)
 
Cablexperts
 
Yes(yes-transparency-register)
16356985590-80
Consultancy, law firm([ID7])
 
 
 
 
 
 
Austria([ID21])
 
International level([ID7])
 
Other([ID7])
Consultancy wire&cable, plastics
Yes, I agree to my response being published under the name I indicate (name of your organisation/company/public authority or your name if your reply as an individual)(yes-contributions-publication)
d. The EU should be in the forefront and possibly go beyond the current initiatives at international level, for example by extending the current requirements to disclose tax information to the public to all other sectors([ID9])
 
Yes
Yes
Yes
Yes
Yes
Yes
 
 
+
+
+
+
+
+
e. OPTION E: Publicly available corporate tax policies([ID27])
a. BEPS 13 information (Name, Nature of activities, Location, List of subsidiaries of the parent enterprise operating in each country, Revenue, Revenues split between related and unrelated parties, Number of employees, Profit or loss before tax, Income tax paid and accrued, Stated Capital, Accumulated earnings, Tangible assets)([ID23])
 
a. Very large enterprises with revenue of EUR 750M or larger enterprises + (as recommended in the BEPS 13)([ID23])
 
b. This will ensure that enterprises comply with tax rules and do not use tax gaps, mismatches and/or loopholes in tax rules in order to minimise the taxes they pay([ID24])
 
 
a. Reallocation of tax bases within Europe([ID23])
 
 
 
a. Constitute a feature of a growth friendly environment and foster the attractiveness of the EU as a place to invest.([ID23])
 
 
a. Name([ID23])
b. Nature of activities([ID24])
c. Location([ID25])
d. Revenue([ID26])
e. Number of employees([ID27])
f. Profit or loss before tax([ID27])
g. Income tax (paid and accrued)([ID30])
h. Revenues split between related and unrelated parties([ID23])
i. Stated Capital([ID24])
j. Accumulated earnings([ID25])
k. Tangible assets([ID26])
l. List of subsidiaries of the parent enterprise operating in each country([ID27])
m. Public subsidies received([ID23])
n. Tax rulings (based on definition as proposed by the Commission in March 2015)([ID23])
o. Employees working through subcontractors([ID23])
p. Pecuniary tax-related penalties administered by a country([ID39])
q. Narratives explaining certain key features of the tax-related information([ID23])
 
 
a. Aggregated revenue([ID23])
b. Aggregated number of employees([ID24])
c. Aggregated income tax paid and accrued([ID25])
d. Aggregated tangible assets([ID26])
e. Ratio: Aggregated income tax paid or accrued/aggregated profit or loss before tax([ID27])
f. Ratio: Aggregated income tax paid or accrued/aggregated revenue([ID27])
g. Analysis per sectors of activity([ID30])
 
Yes([ID23])
 
a. Very large enterprises with revenue of EUR 750M or larger enterprises + (as recommended by the BEPS 13)([ID23])
 
a. Enterprises with securities listed in the EEA([ID23])
 
 
b. Enterprises’ operations in the EEA and outside the EEA when controlled from the EEA([ID24])
 
 
No([ID24])
 
 
No([ID24])
 
 
b. This will ensure that enterprises comply with tax rules and do not use tax gaps, mismatches and/or loopholes in tax rules in order to minimise the taxes they pay([ID24])
 
 
 
b. Increase in tax paid in Europe([ID24])
 
 
a. Constitute a feature of a growth friendly environment and foster the attractiveness of the EU as a place to invest.([ID23])
 
c. Extensive verification is needed (e.g. audited)([ID25])
 
Yes([ID23])
 
 
b. Yes, in addition to further public disclosure of tax-related information([ID24])
 
 
 
a private individual(public-replying-as)
Guillaume DEPRESLES
 
 
 
 
 
 
 
 
 
 
 
France([ID30])
 
National level (your country only)([ID4])
 
Other([ID7])
Animateur
Yes, I agree to my response being published under the name I indicate (name of your organisation/company/public authority or your name if your reply as an individual)(yes-contributions-publication)
d. The EU should be in the forefront and possibly go beyond the current initiatives at international level, for example by extending the current requirements to disclose tax information to the public to all other sectors([ID9])
 
Yes
Yes
Yes
Yes
Yes
Yes
 
 
+
+
+
+
+
+
+
+
+
+
+
+
+
+
b. OPTION B: Implementation of BEPS 13 at EU level([ID24])
d. OPTION D: Public disclosure of tax-related information by enterprises([ID26])
e. OPTION E: Publicly available corporate tax policies([ID27])
a. BEPS 13 information (Name, Nature of activities, Location, List of subsidiaries of the parent enterprise operating in each country, Revenue, Revenues split between related and unrelated parties, Number of employees, Profit or loss before tax, Income tax paid and accrued, Stated Capital, Accumulated earnings, Tangible assets)([ID23])
b. Public subsidies received([ID24])
 
b. At least large enterprises or groups (to be defined more specifically)([ID24])
 
b. This will ensure that enterprises comply with tax rules and do not use tax gaps, mismatches and/or loopholes in tax rules in order to minimise the taxes they pay([ID24])
 
 
b. Increase in tax paid in Europe([ID24])
 
 
 
a. Constitute a feature of a growth friendly environment and foster the attractiveness of the EU as a place to invest.([ID23])
 
 
b. Nature of activities([ID24])
f. Profit or loss before tax([ID27])
g. Income tax (paid and accrued)([ID30])
l. List of subsidiaries of the parent enterprise operating in each country([ID27])
m. Public subsidies received([ID23])
n. Tax rulings (based on definition as proposed by the Commission in March 2015)([ID23])
o. Employees working through subcontractors([ID23])
t. No opinion([ID42])
 
 
c. Aggregated income tax paid and accrued([ID25])
 
No([ID24])
 
b. At least large enterprises or groups (to be defined more specifically)([ID24])
 
b. Enterprises established in the EEA([ID24])
 
 
b. Enterprises’ operations in the EEA and outside the EEA when controlled from the EEA([ID24])
 
 
No([ID24])
 
 
No([ID24])
 
 
c. Enterprises will voluntarily shift profits back to where they are generated so that they have to pay more taxes than they did before([ID25])
 
 
 
b. Increase in tax paid in Europe([ID24])
 
 
a. Constitute a feature of a growth friendly environment and foster the attractiveness of the EU as a place to invest.([ID23])
 
c. Extensive verification is needed (e.g. audited)([ID25])
 
No([ID24])
 
 
b. Yes, in addition to further public disclosure of tax-related information([ID24])
 
Chaque entreprise réalisant des bénéfices et qui les reversent à d'autres filiales dans d'autres pays tiers (brevet, taxes,...) est un scandale. Ces millions d'impôts impayés permettrait d'éviter la cure d'austérité en vigueur sur notre continent et ainsi compenser la baisse des budgets des hôpitaux et des services publics. Notre santé et l'intérêt général échappent aux trois quarts des citoyens européens. En outre, on stigmatiserait moins les personnes ne trouvant pas de travail ou obligés d'accepter des contrats très précaires (avec des fins de mois difficiles) car la puissance publique dispose de moins d'argent, alors que les grandes entreprises approfondissent leurs marges et les bénéfices données à leurs actionnaires.
 
a private individual(public-replying-as)
Joseph-André BOCK
 
 
 
 
 
 
 
 
 
 
 
Belgium([ID22])
 
International level([ID7])
 
Tax([ID4])
 
Yes, I agree to my response being published under the name I indicate (name of your organisation/company/public authority or your name if your reply as an individual)(yes-contributions-publication)
d. The EU should be in the forefront and possibly go beyond the current initiatives at international level, for example by extending the current requirements to disclose tax information to the public to all other sectors([ID9])
 
Yes
Yes
Yes
No
Yes
Yes
Kerosene (gazoline for planes) should also be (relativel strongly) taxed at least on european level.
 
-
-
-
-
-
-
+
+
+
+
+
+
+
+
+
+
+
+
+
+
+
+
+
+
+
+
+
+
+
+
b. OPTION B: Implementation of BEPS 13 at EU level([ID24])
c. OPTION C: Publication of anonymised/aggregated data by the EU tax authorities([ID25])
d. OPTION D: Public disclosure of tax-related information by enterprises([ID26])
e. OPTION E: Publicly available corporate tax policies([ID27])
a. BEPS 13 information (Name, Nature of activities, Location, List of subsidiaries of the parent enterprise operating in each country, Revenue, Revenues split between related and unrelated parties, Number of employees, Profit or loss before tax, Income tax paid and accrued, Stated Capital, Accumulated earnings, Tangible assets)([ID23])
 
a. Very large enterprises with revenue of EUR 750M or larger enterprises + (as recommended in the BEPS 13)([ID23])
 
b. This will ensure that enterprises comply with tax rules and do not use tax gaps, mismatches and/or loopholes in tax rules in order to minimise the taxes they pay([ID24])
 
 
a. Reallocation of tax bases within Europe([ID23])
b. Increase in tax paid in Europe([ID24])
 
 
 
a. Constitute a feature of a growth friendly environment and foster the attractiveness of the EU as a place to invest.([ID23])
 
There would be no change in fiscal justice, in tax incomes.
a. Name([ID23])
b. Nature of activities([ID24])
c. Location([ID25])
d. Revenue([ID26])
e. Number of employees([ID27])
f. Profit or loss before tax([ID27])
h. Revenues split between related and unrelated parties([ID23])
m. Public subsidies received([ID23])
n. Tax rulings (based on definition as proposed by the Commission in March 2015)([ID23])
 
t. No opinion([ID42])
 
Clear information is necessary for a just taxation. Too much information adds unnecessar administrative work.
a. Aggregated revenue([ID23])
c. Aggregated income tax paid and accrued([ID25])
 
No([ID24])
 
a. Very large enterprises with revenue of EUR 750M or larger enterprises + (as recommended by the BEPS 13)([ID23])
 
a. Enterprises with securities listed in the EEA([ID23])
c. If feasible, enterprises not established in the EEA and controlling operations in the EEA([ID25])
 
An accurate figure of what is going on is neccessary.
c. If feasible, enterprises’ operations in the EEA and outside the EEA even if not controlled from the EEA.([ID25])
 
 
Yes([ID23])
There is a small risk. Other governments will finally follow these EU initiatives.
Given the rules of the WCO (OMC in french) little can be done.
No([ID24])
 
Developing countries need more than us tax revenues !
b. This will ensure that enterprises comply with tax rules and do not use tax gaps, mismatches and/or loopholes in tax rules in order to minimise the taxes they pay([ID24])
 
 
 
b. Increase in tax paid in Europe([ID24])
d. Increase in tax paid outside the EU([ID26])
 
 
a. Constitute a feature of a growth friendly environment and foster the attractiveness of the EU as a place to invest.([ID23])
 
b. Limited verification is needed (existence of such report, consistency check)([ID24])
 
Yes([ID23])
 
 
b. Yes, in addition to further public disclosure of tax-related information([ID24])
 
 
 
a private individual(public-replying-as)
Tim Büttner
 
 
 
 
 
 
 
 
 
 
 
Germany([ID31])
 
National level (your country only)([ID4])
 
Other([ID7])
Research
Yes, I agree to my response being published under the name I indicate (name of your organisation/company/public authority or your name if your reply as an individual)(yes-contributions-publication)
d. The EU should be in the forefront and possibly go beyond the current initiatives at international level, for example by extending the current requirements to disclose tax information to the public to all other sectors([ID9])
 
Yes
Yes
Yes
Yes
Yes
Yes
To contribute to an international framework that allows national states to tax MNE and wealth to the extent necessary to suit the current economic situation (debt crisis, large social inequality etc.), without being captured by private interests. To reduce the dependance of state action on international capital and state.
 
-
-
-
-
-
-
+
0
+
0
+
+
+
0
+
0
+
+
+
+
+
+
+
+
+
0
+
+
+
+
d. OPTION D: Public disclosure of tax-related information by enterprises([ID26])
e. OPTION E: Publicly available corporate tax policies([ID27])
a. BEPS 13 information (Name, Nature of activities, Location, List of subsidiaries of the parent enterprise operating in each country, Revenue, Revenues split between related and unrelated parties, Number of employees, Profit or loss before tax, Income tax paid and accrued, Stated Capital, Accumulated earnings, Tangible assets)([ID23])
b. Public subsidies received([ID24])
 
b. At least large enterprises or groups (to be defined more specifically)([ID24])
 
b. This will ensure that enterprises comply with tax rules and do not use tax gaps, mismatches and/or loopholes in tax rules in order to minimise the taxes they pay([ID24])
 
Risk of public blacklisting, pressure from tax authorities, more targeted fiscal strategy at state level, more informed debate about the negative consequences of tax competition, direct pressure of the EU commission or peer groups to take back aggressive tax planning offered by governments
a. Reallocation of tax bases within Europe([ID23])
b. Increase in tax paid in Europe([ID24])
d. Increase in tax paid outside the EU([ID26])
 
The transparency might have to be backed with a campaign for minimum requirements for tax rates etc. If all steps necessary are taken, the possible gains amount to billions of € both to EU-states and developmental states
 
a. Constitute a feature of a growth friendly environment and foster the attractiveness of the EU as a place to invest.([ID23])
Level-playing field will strengthen SME, contributing to investments at the local level. Allows taxation of mostly not-invested capital by MNE and investment in public infrastructure etc. Reduce in social inequality favorable to growth. Possible deleveraging of corporate structure favors investment in the real economy
Public pressure necessary to mediate the diverging interests of member states. Pressure on MNE by consumers and civil society might aggressive tax planning unattractive for MNE
a. Name([ID23])
b. Nature of activities([ID24])
c. Location([ID25])
d. Revenue([ID26])
e. Number of employees([ID27])
f. Profit or loss before tax([ID27])
g. Income tax (paid and accrued)([ID30])
h. Revenues split between related and unrelated parties([ID23])
i. Stated Capital([ID24])
j. Accumulated earnings([ID25])
k. Tangible assets([ID26])
l. List of subsidiaries of the parent enterprise operating in each country([ID27])
m. Public subsidies received([ID23])
n. Tax rulings (based on definition as proposed by the Commission in March 2015)([ID23])
o. Employees working through subcontractors([ID23])
p. Pecuniary tax-related penalties administered by a country([ID39])
 
 
 
a. Aggregated revenue([ID23])
b. Aggregated number of employees([ID24])
c. Aggregated income tax paid and accrued([ID25])
d. Aggregated tangible assets([ID26])
e. Ratio: Aggregated income tax paid or accrued/aggregated profit or loss before tax([ID27])
f. Ratio: Aggregated income tax paid or accrued/aggregated revenue([ID27])
g. Analysis per sectors of activity([ID30])
 
 
 
b. At least large enterprises or groups (to be defined more specifically)([ID24])
 
a. Enterprises with securities listed in the EEA([ID23])
b. Enterprises established in the EEA([ID24])
 
 
c. If feasible, enterprises’ operations in the EEA and outside the EEA even if not controlled from the EEA.([ID25])
 
 
No([ID24])
 
 
No opinion([ID25])
 
Inclusing of developing would help their tax authorities gather the billions of tax revenue lost. International pressure to adopt the same standards
c. Enterprises will voluntarily shift profits back to where they are generated so that they have to pay more taxes than they did before([ID25])
 
There might be some effects by consumer pressure and pressure by civil society.
There will be ongoing debate on the real welfare effects of MNEs, currently difficult to estimate because the negative externalities of their corporate actions on third countries and companies are currently mostly not measurable.
a. Reallocation of tax bases within Europe([ID23])
b. Increase in tax paid in Europe([ID24])
d. Increase in tax paid outside the EU([ID26])
 
Public pressure will be necessary to increase pressure on states and MNE profiting most of the ongoing situation. Public debate is necessary to mediate the conflict of interest of tax authorities over the taxation of MNEs.
a. Constitute a feature of a growth friendly environment and foster the attractiveness of the EU as a place to invest.([ID23])
Look above
d. Other([ID32])
Extensive auditing will be expensive, but might be necessary. Should be decided by pragmatic reasonment.
No opinion([ID25])
 
 
b. Yes, in addition to further public disclosure of tax-related information([ID24])
 
Other measures, like a minimum tax rate will be necessary to avoid a race-to-the-bottom in tax rates.
 
a private individual(public-replying-as)
Stefan Lau
 
 
 
 
 
 
 
 
 
 
 
Germany([ID31])
 
Other([ID8])
Bürger der EU
Not applicable([ID6])
 
Yes, I agree to my response being published under the name I indicate (name of your organisation/company/public authority or your name if your reply as an individual)(yes-contributions-publication)
d. The EU should be in the forefront and possibly go beyond the current initiatives at international level, for example by extending the current requirements to disclose tax information to the public to all other sectors([ID9])
 
Yes
Yes
No opinion
No opinion
Yes
Yes
Festlegen eines sinnvollen Korridors bei der Unternehmensbesteuerung, damit der Steuerwettbewerb zwischen den Mitgliedstaaten kein einseitiger Wettbewerb nach unten ist.
 
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0
0
0
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0
0
+
0
-
-
+
0
+
+
0
0
+
+
+
+
0
0
+
+
+
+
+
+
b. OPTION B: Implementation of BEPS 13 at EU level([ID24])
d. OPTION D: Public disclosure of tax-related information by enterprises([ID26])
e. OPTION E: Publicly available corporate tax policies([ID27])
a. BEPS 13 information (Name, Nature of activities, Location, List of subsidiaries of the parent enterprise operating in each country, Revenue, Revenues split between related and unrelated parties, Number of employees, Profit or loss before tax, Income tax paid and accrued, Stated Capital, Accumulated earnings, Tangible assets)([ID23])
b. Public subsidies received([ID24])
c. Explanatory narrative information on tax-related information([ID25])
 
b. At least large enterprises or groups (to be defined more specifically)([ID24])
 
c. Enterprises will voluntarily shift profits back to where they are generated so that they have to pay more taxes than they did before([ID25])
 
* Öffentlicher Druck der Bevölkerung durch Transparenz * Kaufverweigerung der Kunden durch Transparenz * Auflösen oder Verringern der Steuervermeidungsmöglichkeiten * Verringern der Steuerersparnis bei Steuervermeidung
a. Reallocation of tax bases within Europe([ID23])
b. Increase in tax paid in Europe([ID24])
e. Decrease in tax paid outside the EU([ID27])
 
* Durch Abbau der Wettbewerbsverzerrung von Konzernen zu KMU dürften dort mehr neue Arbeitsplätze entstehen als bei Konzernen wegfallen (Lohnsteuer). * Durch einen gerechteren Steuerwettbewerb zwischen den Staaten dürften Investition stärker wirtschaftlichen statt steuerlichen Überlegungen folgen. Dadurch sollten die Unternehmensgewinne steigen. Außerdem würden durch die wegfallenden Vermeidungsmöglichkeiten allgemein vor allem von großen Unternehmen mehr Steuern gezahlt. * Durch die wegfallenden Vermeidungsmöglichkeiten würden weniger Gewinne zur Steuervermeidung in außereuropäische Länder abfließen.
Da die Daten in großen Unternehmen zumeist schon ermittelt werden (u.a. zum Zwecke der Steuervermeidung), beschränkt sich der Aufwand vor allem auf die Berichterstattung und deren Kommunikation.
b. No consequence([ID24])
* Zwar ist zu erwarten, dass Unternehmen Finanz- und Geschäftsaktivitäten, die sie nicht veröffentlichen wollen, ins EU-Ausland verlagern werden. Umgekehrt ist der Schaden durch die Steuervermeidung (Kostenvorteile von Konzernen gegenüber KMU und damit einhergehende Effekte wie ausgestorbene Innenstädte, weil Versandhändler wie Amazon Steuervorteile nutzen und auch dadurch Waren günstiger anbieten können als lokale Einzelhändler) so groß, dass dies den Wettbewerb und damit auch Wachsum stark behindern.
* Die veröffentlichen steuerlichen Informationen können von der Konkurrenz genutzt werden. (Dies ist nicht unbedingt ein Nachteil, wenn die Konkurrenz diese Informationen ebenfalls veröffentlichen muss.) * Die veröffentlichen steuerlichen Informationen erzeugen öffentlicher Druck sich Gesellschaftskonform zu verhalten.
a. Name([ID23])
b. Nature of activities([ID24])
c. Location([ID25])
d. Revenue([ID26])
e. Number of employees([ID27])
f. Profit or loss before tax([ID27])
g. Income tax (paid and accrued)([ID30])
h. Revenues split between related and unrelated parties([ID23])
l. List of subsidiaries of the parent enterprise operating in each country([ID27])
m. Public subsidies received([ID23])
n. Tax rulings (based on definition as proposed by the Commission in March 2015)([ID23])
 
q. Narratives explaining certain key features of the tax-related information([ID23])
 
* Es muss öffentlich nachvollziehbar sein, inwieweit Gewinne erwirtschaftet und versteuert werden.
a. Aggregated revenue([ID23])
b. Aggregated number of employees([ID24])
c. Aggregated income tax paid and accrued([ID25])
d. Aggregated tangible assets([ID26])
e. Ratio: Aggregated income tax paid or accrued/aggregated profit or loss before tax([ID27])
f. Ratio: Aggregated income tax paid or accrued/aggregated revenue([ID27])
g. Analysis per sectors of activity([ID30])
 
Yes([ID23])
* Aufteilung der Beschäftigten, der Einnahmen und der gezahlten Steuern nach Ländern.
b. At least large enterprises or groups (to be defined more specifically)([ID24])
 
b. Enterprises established in the EEA([ID24])
c. If feasible, enterprises not established in the EEA and controlling operations in the EEA([ID25])
 
* Es geht in erster Linie um in der EU erwirtschaftete Gewinne, die nicht adequat versteuert werden.
b. Enterprises’ operations in the EEA and outside the EEA when controlled from the EEA([ID24])
 
* Es geht in erster Linie um in der EU erwirtschaftete Gewinne, die nicht adequat versteuert werden.
Yes([ID23])
* Konkurrenten können durch die Daten die Wirtschaftskraft und die Attraktivität von Geschäftsfeldern besser einschätzen.
* Chancengleichheit herstellen. International die selben Regeln etablieren.
No([ID24])
 
* Nein.
b. This will ensure that enterprises comply with tax rules and do not use tax gaps, mismatches and/or loopholes in tax rules in order to minimise the taxes they pay([ID24])
 
* Eine freiwilligere Verlagerung von Gewinnen wird typischerweise nur dann erfolgen, wenn sich die Verlagerung nicht mehr lohnt oder öffentlicher Druck besteht.
* Unternehmen die sich Gesellschaftlich schädlich verhalten, müssen mit Umsatzverlusten durch Kaufzurückhaltung rechnen, sofern die Öffentlichkeit davon erfährt. Daher muss sie eingebunden werden. * Generell sollten aber die Vermeidungsmöglichkeiten bzw. deren Umfang abgebaut werden. Je aufwändiger und weniger lohnend die Steuerverlagerung ist, je gringer ist auch deren Ausnutzung.
a. Reallocation of tax bases within Europe([ID23])
b. Increase in tax paid in Europe([ID24])
e. Decrease in tax paid outside the EU([ID27])
 
* Wenn weniger Steuern vermieden werden, werden mehr Steuern gezahlt. Außerdem werden die Steuern stärker dort gezahlt, wo sie erwirtschaftet werden. Diese Anpassung findet International wie auch innerhalb der EU statt.
a. Constitute a feature of a growth friendly environment and foster the attractiveness of the EU as a place to invest.([ID23])
* Zumindest für KMU würde durch den Abbau von Wettbewerbsverzerrungen die Attraktivität als Investitionsstandort erhöht.
b. Limited verification is needed (existence of such report, consistency check)([ID24])
 
No opinion([ID25])
 
 
c. No([ID25])
 
 
 
a private individual(public-replying-as)
Andrew Warburton
 
 
 
 
 
 
 
 
 
 
 
Other country([ID53])
United States
Other([ID8])
EU and UK citizen
Not applicable([ID6])
 
Yes, I agree to my response being published under the name I indicate (name of your organisation/company/public authority or your name if your reply as an individual)(yes-contributions-publication)
e. No opinion([ID10])
 
Yes
Yes
Yes
Yes
Yes
Yes
 
 
-
-
-
-
-
-
+
+
+
+
+
+
b. OPTION B: Implementation of BEPS 13 at EU level([ID24])
a. BEPS 13 information (Name, Nature of activities, Location, List of subsidiaries of the parent enterprise operating in each country, Revenue, Revenues split between related and unrelated parties, Number of employees, Profit or loss before tax, Income tax paid and accrued, Stated Capital, Accumulated earnings, Tangible assets)([ID23])
b. Public subsidies received([ID24])
c. Explanatory narrative information on tax-related information([ID25])
 
b. At least large enterprises or groups (to be defined more specifically)([ID24])
 
c. Enterprises will voluntarily shift profits back to where they are generated so that they have to pay more taxes than they did before([ID25])
 
 
a. Reallocation of tax bases within Europe([ID23])
b. Increase in tax paid in Europe([ID24])
 
 
 
a. Constitute a feature of a growth friendly environment and foster the attractiveness of the EU as a place to invest.([ID23])
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
a private individual(public-replying-as)
Irene Purcell
 
 
 
 
 
 
 
 
 
 
 
United Kingdom([ID52])
 
National level (your country only)([ID4])
 
Not applicable([ID6])
 
Yes, I agree to my response being published under the name I indicate (name of your organisation/company/public authority or your name if your reply as an individual)(yes-contributions-publication)
d. The EU should be in the forefront and possibly go beyond the current initiatives at international level, for example by extending the current requirements to disclose tax information to the public to all other sectors([ID9])
 
Yes
Yes
Yes
Yes
Yes
No opinion
 
Reporting requirements for tax advisors sounds like a very logical and helpful added option.
-
-
+
+
+
+
+
+
+
+
+
+
+
+
+
b. OPTION B: Implementation of BEPS 13 at EU level([ID24])
c. OPTION C: Publication of anonymised/aggregated data by the EU tax authorities([ID25])
d. OPTION D: Public disclosure of tax-related information by enterprises([ID26])
e. OPTION E: Publicly available corporate tax policies([ID27])
a. BEPS 13 information (Name, Nature of activities, Location, List of subsidiaries of the parent enterprise operating in each country, Revenue, Revenues split between related and unrelated parties, Number of employees, Profit or loss before tax, Income tax paid and accrued, Stated Capital, Accumulated earnings, Tangible assets)([ID23])
b. Public subsidies received([ID24])
c. Explanatory narrative information on tax-related information([ID25])
 
b. At least large enterprises or groups (to be defined more specifically)([ID24])
 
b. This will ensure that enterprises comply with tax rules and do not use tax gaps, mismatches and/or loopholes in tax rules in order to minimise the taxes they pay([ID24])
 
Implementation of reporting requirements for tax advisors. Possibility of large fines on top of tax owed. Feedback on what can be achieved with their taxes - real examples.
b. Increase in tax paid in Europe([ID24])
 
Increased tax revenues being spent on public services.
 
d. No opinion([ID38])
 
We live in an age of growing awareness and activism. People are shocked and sickened by greed and inequality more than ever before. The public is more connected by means of social media and are becoming more informed and able to call for accountability. Pubic disclosure would honour this fact and add the voices of previously unheard millions to those of the few in power to ensure a better chance of fair ownership and distribution of resources.
a. Name([ID23])
b. Nature of activities([ID24])
c. Location([ID25])
d. Revenue([ID26])
e. Number of employees([ID27])
f. Profit or loss before tax([ID27])
g. Income tax (paid and accrued)([ID30])
h. Revenues split between related and unrelated parties([ID23])
i. Stated Capital([ID24])
j. Accumulated earnings([ID25])
k. Tangible assets([ID26])
l. List of subsidiaries of the parent enterprise operating in each country([ID27])
m. Public subsidies received([ID23])
n. Tax rulings (based on definition as proposed by the Commission in March 2015)([ID23])
o. Employees working through subcontractors([ID23])
q. Narratives explaining certain key features of the tax-related information([ID23])
 
Whilst I believe that brief and succinct information would suffice for most people, others would wish to be fully informed. I am persuaded that honest business, accounting and tax-related activities can be revealed without fear or embarrassment and that the practice of keeping much 'hidden' is no encouragement to a newer, fairer treatment of those who generate huge profits and are in a position to contribute more to a fairer society. In this case, more information would be better than less.
a. Aggregated revenue([ID23])
b. Aggregated number of employees([ID24])
c. Aggregated income tax paid and accrued([ID25])
d. Aggregated tangible assets([ID26])
e. Ratio: Aggregated income tax paid or accrued/aggregated profit or loss before tax([ID27])
j. No opinion([ID33])
 
Yes([ID23])
It would be primarily for personal information and would be shared as widely as possible for educational purposes, towards the greater end of public understanding and engagement with public affairs I wish to further public involvement and devolving of power as part of an overall fairer, more compassionate society that recognises there is more than enough for all people to live in dignity and comfort and no longer to tolerate the obscene inequality that has been allowed to flourish.
b. At least large enterprises or groups (to be defined more specifically)([ID24])
 
c. If feasible, enterprises not established in the EEA and controlling operations in the EEA([ID25])
 
The aim should be to go as far as possible so to be future-proof, and signalling to the rest of the world that we mean business.
c. If feasible, enterprises’ operations in the EEA and outside the EEA even if not controlled from the EEA.([ID25])
 
The tighter the better.
Yes([ID23])
I don't know. But I think we must place transparency and fairness at the top of the list and not always be motivated by the fear of competitive disadvantage.
 
No opinion([ID25])
 
 
b. This will ensure that enterprises comply with tax rules and do not use tax gaps, mismatches and/or loopholes in tax rules in order to minimise the taxes they pay([ID24])
 
Currently there is a revolving door scenario where the writers of tax law and creators of loopholes are the same people advising big enterprises and ensuring as much tax as possible is avoided. It is therefore obviously that shutting this situation down is what's required and would lead to more honest compliance and an acceptance (if not a willingness) to pay fair taxes.
Big corporations are beginning to feel the weight of public opinion. We need more information at the public level to enable more success at calling them to account. People don't necessarily trust the tax authorities either. We are informed about such anomalies as, for example, the staff resources allocated to chasing small-fry benefits fraud as opposed to those allocated to dealing with massive amounts of tax avoidance. We want to see the truth exposed and for all to come to order and right action.
f. Other([ID32])
Increased public awareness leading to more informed public opinion and activism.
The political system and the power structures are no longer meekly obeyed or accepted and this is a time for change. A more informed and empowered public will press for more compassionate public services and official conduct all round.
a. Constitute a feature of a growth friendly environment and foster the attractiveness of the EU as a place to invest.([ID23])
Overall fairness, transparency, honesty and compassion will appeal to the right kind of investors. The rest can go to hell.
c. Extensive verification is needed (e.g. audited)([ID25])
 
No opinion([ID25])
 
 
b. Yes, in addition to further public disclosure of tax-related information([ID24])
I think this is the time to ensure there is no wiggle room for anyone possibly continuing to attempt to avoid fair scrutiny and regulation of their tax affairs.
 
 
a private individual(public-replying-as)
shan oakes
 
 
 
 
 
 
 
 
 
 
 
United Kingdom([ID52])
 
National level (your country only)([ID4])
 
Business([ID7])
 
Yes, I agree to my response being published under the name I indicate (name of your organisation/company/public authority or your name if your reply as an individual)(yes-contributions-publication)
d. The EU should be in the forefront and possibly go beyond the current initiatives at international level, for example by extending the current requirements to disclose tax information to the public to all other sectors([ID9])
 
Yes
Yes
Yes
Yes
Yes
Yes
Level the playing field: i.e. stop huge corporations dominating. They are too powerful and distort the world. Small is beautiful - so help small business.
 
e. OPTION E: Publicly available corporate tax policies([ID27])
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
The aim of supporting SMEs must be followed up with appropriate actions re tax. The domination by multinational corporations MUST stop since it is destroying our planet. Please
 
a private individual(public-replying-as)
Danny Harris
 
 
 
 
 
 
 
 
 
 
 
United Kingdom([ID52])
 
National level (your country only)([ID4])
 
Not applicable([ID6])
 
Yes, I agree to my response being published under the name I indicate (name of your organisation/company/public authority or your name if your reply as an individual)(yes-contributions-publication)
d. The EU should be in the forefront and possibly go beyond the current initiatives at international level, for example by extending the current requirements to disclose tax information to the public to all other sectors([ID9])
 
Yes
Yes
Yes
Yes
Yes
Yes
 
 
e. OPTION E: Publicly available corporate tax policies([ID27])
a. BEPS 13 information (Name, Nature of activities, Location, List of subsidiaries of the parent enterprise operating in each country, Revenue, Revenues split between related and unrelated parties, Number of employees, Profit or loss before tax, Income tax paid and accrued, Stated Capital, Accumulated earnings, Tangible assets)([ID23])
b. Public subsidies received([ID24])
c. Explanatory narrative information on tax-related information([ID25])
 
a. Very large enterprises with revenue of EUR 750M or larger enterprises + (as recommended in the BEPS 13)([ID23])
 
e. No opinion([ID27])
 
 
b. Increase in tax paid in Europe([ID24])
 
 
 
d. No opinion([ID38])
 
 
 
 
 
 
 
 
 
 
 
 
 
 
a. Very large enterprises with revenue of EUR 750M or larger enterprises + (as recommended by the BEPS 13)([ID23])
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
a private individual(public-replying-as)
John Lewendon
 
 
 
 
 
 
 
 
 
 
 
United Kingdom([ID52])
 
National level (your country only)([ID4])
 
Other([ID7])
Marketing
Yes, I agree to my response being published under the name I indicate (name of your organisation/company/public authority or your name if your reply as an individual)(yes-contributions-publication)
d. The EU should be in the forefront and possibly go beyond the current initiatives at international level, for example by extending the current requirements to disclose tax information to the public to all other sectors([ID9])
 
Yes
Yes
Yes
Yes
Yes
Yes
 
 
+
+
+
+
+
+
+
+
+
+
c. OPTION C: Publication of anonymised/aggregated data by the EU tax authorities([ID25])
d. OPTION D: Public disclosure of tax-related information by enterprises([ID26])
a. BEPS 13 information (Name, Nature of activities, Location, List of subsidiaries of the parent enterprise operating in each country, Revenue, Revenues split between related and unrelated parties, Number of employees, Profit or loss before tax, Income tax paid and accrued, Stated Capital, Accumulated earnings, Tangible assets)([ID23])
b. Public subsidies received([ID24])
c. Explanatory narrative information on tax-related information([ID25])
 
b. At least large enterprises or groups (to be defined more specifically)([ID24])
 
b. This will ensure that enterprises comply with tax rules and do not use tax gaps, mismatches and/or loopholes in tax rules in order to minimise the taxes they pay([ID24])
 
Fines that are twice the amount saved by avoiding tax with a possible back dating of five years! (min one year).
a. Reallocation of tax bases within Europe([ID23])
b. Increase in tax paid in Europe([ID24])
 
 
 
a. Constitute a feature of a growth friendly environment and foster the attractiveness of the EU as a place to invest.([ID23])
Helps to remove any artificial advantage tax avoidance gives helping smallest businesses compete. Bringing about a truly competitive market place.
 
a. Name([ID23])
b. Nature of activities([ID24])
c. Location([ID25])
d. Revenue([ID26])
e. Number of employees([ID27])
f. Profit or loss before tax([ID27])
g. Income tax (paid and accrued)([ID30])
h. Revenues split between related and unrelated parties([ID23])
i. Stated Capital([ID24])
j. Accumulated earnings([ID25])
k. Tangible assets([ID26])
l. List of subsidiaries of the parent enterprise operating in each country([ID27])
m. Public subsidies received([ID23])
n. Tax rulings (based on definition as proposed by the Commission in March 2015)([ID23])
o. Employees working through subcontractors([ID23])
p. Pecuniary tax-related penalties administered by a country([ID39])
q. Narratives explaining certain key features of the tax-related information([ID23])
 
 
a. Aggregated revenue([ID23])
b. Aggregated number of employees([ID24])
c. Aggregated income tax paid and accrued([ID25])
d. Aggregated tangible assets([ID26])
e. Ratio: Aggregated income tax paid or accrued/aggregated profit or loss before tax([ID27])
f. Ratio: Aggregated income tax paid or accrued/aggregated revenue([ID27])
g. Analysis per sectors of activity([ID30])
 
No([ID24])
 
b. At least large enterprises or groups (to be defined more specifically)([ID24])
 
a. Enterprises with securities listed in the EEA([ID23])
b. Enterprises established in the EEA([ID24])
c. If feasible, enterprises not established in the EEA and controlling operations in the EEA([ID25])
 
 
c. If feasible, enterprises’ operations in the EEA and outside the EEA even if not controlled from the EEA.([ID25])
 
Make it a requirement that companies owned and managed via companies outside of the EU to have a full set of accounts within the EU in which revenue is generated. Or make it a requirement to have a EU based location that falls within these rules, so that all transactions falling within EU stats are subject to the same rules.
No([ID24])
 
 
Yes([ID23])
 
 
b. This will ensure that enterprises comply with tax rules and do not use tax gaps, mismatches and/or loopholes in tax rules in order to minimise the taxes they pay([ID24])
 
 
 
a. Reallocation of tax bases within Europe([ID23])
b. Increase in tax paid in Europe([ID24])
 
 
a. Constitute a feature of a growth friendly environment and foster the attractiveness of the EU as a place to invest.([ID23])
 
c. Extensive verification is needed (e.g. audited)([ID25])
 
No([ID24])
 
 
b. Yes, in addition to further public disclosure of tax-related information([ID24])
 
 
 
a private individual(public-replying-as)
Robert Hudson
 
 
 
 
 
 
 
 
 
 
 
United Kingdom([ID52])
 
Other([ID8])
Volunteer at drop-in centre.
Other([ID7])
Retired civil servant which tried to help SMEs to thrive.
Yes, I agree to my response being published under the name I indicate (name of your organisation/company/public authority or your name if your reply as an individual)(yes-contributions-publication)
d. The EU should be in the forefront and possibly go beyond the current initiatives at international level, for example by extending the current requirements to disclose tax information to the public to all other sectors([ID9])
 
Yes
Yes
Yes
Yes
Yes
Yes
SMEs should be protected from big companies' failure to pay on time by legislation that would ensure that the SMEs are compensated fully and this practice penalised. Also protect from arbitary bad banking decisions prematurely causing SMEs to fail.
 
-
-
-
-
-
-
+
+
+
+
+
+
+
+
=
+
+
+
+
+
+
+
+
+
b. OPTION B: Implementation of BEPS 13 at EU level([ID24])
d. OPTION D: Public disclosure of tax-related information by enterprises([ID26])
e. OPTION E: Publicly available corporate tax policies([ID27])
a. BEPS 13 information (Name, Nature of activities, Location, List of subsidiaries of the parent enterprise operating in each country, Revenue, Revenues split between related and unrelated parties, Number of employees, Profit or loss before tax, Income tax paid and accrued, Stated Capital, Accumulated earnings, Tangible assets)([ID23])
b. Public subsidies received([ID24])
c. Explanatory narrative information on tax-related information([ID25])
 
b. At least large enterprises or groups (to be defined more specifically)([ID24])
 
b. This will ensure that enterprises comply with tax rules and do not use tax gaps, mismatches and/or loopholes in tax rules in order to minimise the taxes they pay([ID24])
 
Big fines and interest charge on unpaid tax.
a. Reallocation of tax bases within Europe([ID23])
b. Increase in tax paid in Europe([ID24])
 
Growth in the economy as individuals tax could be reduced, greater demand and better public services.
There would be no extra costs as the tax avoidance staff could be redeployed.
a. Constitute a feature of a growth friendly environment and foster the attractiveness of the EU as a place to invest.([ID23])
Tax avoidance should be tackled globally so no hiding place for tax avoiders.
The public need to know who is playing by the rules, so boycotts and shaming can put pressure.
a. Name([ID23])
b. Nature of activities([ID24])
c. Location([ID25])
d. Revenue([ID26])
e. Number of employees([ID27])
f. Profit or loss before tax([ID27])
g. Income tax (paid and accrued)([ID30])
h. Revenues split between related and unrelated parties([ID23])
i. Stated Capital([ID24])
j. Accumulated earnings([ID25])
k. Tangible assets([ID26])
l. List of subsidiaries of the parent enterprise operating in each country([ID27])
m. Public subsidies received([ID23])
n. Tax rulings (based on definition as proposed by the Commission in March 2015)([ID23])
o. Employees working through subcontractors([ID23])
p. Pecuniary tax-related penalties administered by a country([ID39])
q. Narratives explaining certain key features of the tax-related information([ID23])
 
 
j. No opinion([ID33])
 
No opinion([ID25])
 
b. At least large enterprises or groups (to be defined more specifically)([ID24])
 
a. Enterprises with securities listed in the EEA([ID23])
b. Enterprises established in the EEA([ID24])
c. If feasible, enterprises not established in the EEA and controlling operations in the EEA([ID25])
d. Other([ID26])
 
 
c. If feasible, enterprises’ operations in the EEA and outside the EEA even if not controlled from the EEA.([ID25])
 
 
No([ID24])
 
 
No([ID24])
 
 
b. This will ensure that enterprises comply with tax rules and do not use tax gaps, mismatches and/or loopholes in tax rules in order to minimise the taxes they pay([ID24])
 
If they wish to trade in the EEA, then they will pay tax.
Not allowing to trade unless pay tax.
a. Reallocation of tax bases within Europe([ID23])
b. Increase in tax paid in Europe([ID24])
e. Decrease in tax paid outside the EU([ID27])
 
 
a. Constitute a feature of a growth friendly environment and foster the attractiveness of the EU as a place to invest.([ID23])
Only moral companies would trade in EEA
c. Extensive verification is needed (e.g. audited)([ID25])
 
No([ID24])
 
 
b. Yes, in addition to further public disclosure of tax-related information([ID24])
 
Companies that disallow certain classes to be shareholders should not be permitted to acquire shares in other companies e.g. Nestle.
 
a private individual(public-replying-as)
John Headon
 
 
 
 
 
 
 
 
 
 
 
United Kingdom([ID52])
 
National level (your country only)([ID4])
 
Other([ID7])
Transport planning
Yes, I agree to my response being published under the name I indicate (name of your organisation/company/public authority or your name if your reply as an individual)(yes-contributions-publication)
d. The EU should be in the forefront and possibly go beyond the current initiatives at international level, for example by extending the current requirements to disclose tax information to the public to all other sectors([ID9])
 
Yes
Yes
Yes
No opinion
Yes
Yes
Within items 1 and 2 above, to take action to identify (for the benefit of all) how corporations benefit from the taxes they should pay.
 
-
-
-
-
-
-
+
+
+
+
+
b. OPTION B: Implementation of BEPS 13 at EU level([ID24])
d. OPTION D: Public disclosure of tax-related information by enterprises([ID26])
e. OPTION E: Publicly available corporate tax policies([ID27])
a. BEPS 13 information (Name, Nature of activities, Location, List of subsidiaries of the parent enterprise operating in each country, Revenue, Revenues split between related and unrelated parties, Number of employees, Profit or loss before tax, Income tax paid and accrued, Stated Capital, Accumulated earnings, Tangible assets)([ID23])
b. Public subsidies received([ID24])
c. Explanatory narrative information on tax-related information([ID25])
 
c. Other([ID25])
Every company larger than SME
b. This will ensure that enterprises comply with tax rules and do not use tax gaps, mismatches and/or loopholes in tax rules in order to minimise the taxes they pay([ID24])
 
 
 
 
 
 
d. No opinion([ID38])
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
a private individual(public-replying-as)
Fiona Anderson
 
 
 
 
 
 
 
 
 
 
 
United Kingdom([ID52])
 
Other([ID8])
private individual - couldn't see that as an option here.
Not applicable([ID6])
 
Yes, I agree to my response being published under the name I indicate (name of your organisation/company/public authority or your name if your reply as an individual)(yes-contributions-publication)
d. The EU should be in the forefront and possibly go beyond the current initiatives at international level, for example by extending the current requirements to disclose tax information to the public to all other sectors([ID9])
 
Yes
Yes
Yes
Yes
Yes
Yes
To stop TTIP being introduced. To make ISDS illegal.
Not only should taxes be reported to each country, but also a list of all taxes paid in every country it is paid reported by each body should be publicised. The situation where a business is allowed to report vast profits in a country where it has few or no outlets in order to avoid paying any tax to anyone needs addressed as a matter of urgency. TTIP should be stopped in its tracks. ISDS should not only be illegal, but any business or person seeking to introduce it should be liable to some kind of penalty for their attack on EU-wide sovereignty.
-
-
-
-
-
-
+
+
+
+
+
+
0
0
0
0
0
0
+
+
+
+
+
+
0
0
0
0
0
0
+
+
+
+
+
+
b. OPTION B: Implementation of BEPS 13 at EU level([ID24])
a. BEPS 13 information (Name, Nature of activities, Location, List of subsidiaries of the parent enterprise operating in each country, Revenue, Revenues split between related and unrelated parties, Number of employees, Profit or loss before tax, Income tax paid and accrued, Stated Capital, Accumulated earnings, Tangible assets)([ID23])
b. Public subsidies received([ID24])
c. Explanatory narrative information on tax-related information([ID25])
d. Other([ID26])
Where business have employees receiving working tax credits, or other benefits, they should be required to report the number of employees, the amount of public money concerned. They should also be required to ensure that their wages paid are brought up until the employees are no longer a drain on taxpayers.
b. At least large enterprises or groups (to be defined more specifically)([ID24])
 
b. This will ensure that enterprises comply with tax rules and do not use tax gaps, mismatches and/or loopholes in tax rules in order to minimise the taxes they pay([ID24])
 
Knowing that they have to publicise accounts and that they have to pay tax in the country that generates profits, means they would no longer be able to pay little or no taxes in the countries they are milking.
a. Reallocation of tax bases within Europe([ID23])
b. Increase in tax paid in Europe([ID24])
 
I believe that companies that pay zero tax in the EU would have to start paying tax. This could run to billions of tax being collected in future. If a company claims they currently pay tax outside the EU, then they would have to pay tax in the EU in order to operate inside the EU. The effect this would have on positively increasing tax revenue would be staggering in my opinion.
Time for tax officers to do this!
a. Constitute a feature of a growth friendly environment and foster the attractiveness of the EU as a place to invest.([ID23])
People always claim they are hard done by, when they are called on to pay up. It isn't true. Companies and corporatings have been getting away with paying little or no tax, by shifting figures around the various countries. The money is there, otherwise they wouldn't bother doing this. A bit of screaming and shouting should be expected at the start, then they'll settle down. It's not as if they don't want to sell to their customers and do away with their own income totally.
Public disclosure has already lead to me personally boycotting buying products/services from companies that don't pay tax, or who keep their employees on tax credits. Disclosure to only tax authorities would take away my right to make an informed decision, as I would not be *informed*. Public disclosure is essential.
a. Name([ID23])
b. Nature of activities([ID24])
c. Location([ID25])
d. Revenue([ID26])
e. Number of employees([ID27])
f. Profit or loss before tax([ID27])
g. Income tax (paid and accrued)([ID30])
h. Revenues split between related and unrelated parties([ID23])
i. Stated Capital([ID24])
j. Accumulated earnings([ID25])
k. Tangible assets([ID26])
l. List of subsidiaries of the parent enterprise operating in each country([ID27])
m. Public subsidies received([ID23])
n. Tax rulings (based on definition as proposed by the Commission in March 2015)([ID23])
o. Employees working through subcontractors([ID23])
p. Pecuniary tax-related penalties administered by a country([ID39])
q. Narratives explaining certain key features of the tax-related information([ID23])
 
As much information as possible should be included, so that individuals can detect patterns of behaviour. If the information exists, include it! If it doesn't exist, require it to be researched and produced!
i. Other([ID32])
I am absolutely opposed to this option, as it appears to facilitate keeping individuals and governments in the dark as to what each particular corporation is doing.
Yes([ID23])
Publicise it. If the least we're allowed to see is this totally inadequate disclosure, then at least we can see it and publicise it, so that everyone can be clear that the whole truth is NOT being told.
b. At least large enterprises or groups (to be defined more specifically)([ID24])
 
a. Enterprises with securities listed in the EEA([ID23])
b. Enterprises established in the EEA([ID24])
c. If feasible, enterprises not established in the EEA and controlling operations in the EEA([ID25])
 
Any body that is making any kind of profit in the EU should pay taxes in the EU.
b. Enterprises’ operations in the EEA and outside the EEA when controlled from the EEA([ID24])
 
Start with the ones we can get at, with a view to moving to others later.
No([ID24])
 
 
No([ID24])
 
I think if we are preaching about other countries practises (as happens in the media), the very least we can do is get our own house in order as soon as possible.
b. This will ensure that enterprises comply with tax rules and do not use tax gaps, mismatches and/or loopholes in tax rules in order to minimise the taxes they pay([ID24])
 
With all the figures in for profits accrued in every EU country, it would quickly become clear where the taxes needed to be paid and how much should be paid, that is not currently being paid.
Public disclosure would mean that individuals would have the option to avoid using the products or services of those companies that don't pay taxes. It would also mean that governments using products or services of those companies could be taken to task for that. Disclosure to tax authorities only would take all incentive to pay more than token sums out of the equation.
a. Reallocation of tax bases within Europe([ID23])
b. Increase in tax paid in Europe([ID24])
 
Public tax transparency means that individuals could take action to only use those companies which pay tax. Increasing revenue from tax-paying companies to the tax authorities has to be a good thing financially.
a. Constitute a feature of a growth friendly environment and foster the attractiveness of the EU as a place to invest.([ID23])
People would no longer be just taking resources out of the EU. The money from tax starting to be paid by those companies formerly not paying, could be reinvested into member states. Those companies not paying tax aren't benefitting the EU, but only themselves.
c. Extensive verification is needed (e.g. audited)([ID25])
 
No([ID24])
 
Whatever costs in the time and effort of implementing tax transparency measures will be massively outweighed by generating huge incomes from those companies formerly paying little or no tax in the EU.
b. Yes, in addition to further public disclosure of tax-related information([ID24])
Making it mandatory means it will happen. Making it voluntary means that those organisations with most to conceal will continue doing so.
TTIP and ISDS will suck up all tax revenues, even if this measure is introduced, if they are allowed to go ahead. This transparency needs to go hand in hand with opposing both of those.
 
a private individual(public-replying-as)
Patrick POLLE
 
 
 
 
 
 
 
 
 
 
 
France([ID30])
 
National level (your country only)([ID4])
 
Accounting([ID4])
 
Yes, I agree to my response being published under the name I indicate (name of your organisation/company/public authority or your name if your reply as an individual)(yes-contributions-publication)
f. Other([ID11])
Excessives. Nous allons droit à l'inquisition en matière fiscale
No
No
No
No
No
No
La direction envisagée n'est pas la bonne et sera contre-productive à tous égards pour les pays de l'Union européenne.
Diminuer la pression fiscale et la rendre tolérable et équitable.
a. OPTION A: No EU Action([ID23])
f. None([ID27])
 
d. No opinion([ID26])
 
d. Other([ID26])
 
Une approche fiscalement vertueuse des états, contrastant avec l'approche de racket fiscal mise en oeuvre.
a. Reallocation of tax bases within Europe([ID23])
 
Parce que les règles ne seraient pas mises en oeuvre identiquement au sein de l'Union.
 
b. No consequence([ID24])
Sur les autorités françaises en tous cas.
Aucun sens.
 
 
 
 
 
 
 
Au fou.
 
 
No([ID24])
 
d. No opinion([ID31])
 
e. No opinion([ID27])
 
 
e. No opinion([ID31])
 
 
No opinion([ID25])
 
 
 
 
 
a. This will have no effects on enterprises’ tax planning([ID23])
 
La veuve de Carpentras ne lira pas des publications absconces
 
f. Other([ID32])
 
Aucun
c. Hamper the fostering of a growth friendly environment and negatively impact the attractiveness of the EU as a place to invest.([ID25])
 
 
 
 
 
 
 
 
Au demeurant, questionnaire dirigé. Le sous-jacent philosophique, savoir l'inquisition administrative au nom de la transparence pour lutter contre la fraude fiscale mais en définitive accroître encore et toujours la pression fiscale, est mauvaise et funeste.
 
a private individual(public-replying-as)
Robert Wheeldon
 
 
 
 
 
 
 
 
 
 
 
United Kingdom([ID52])
 
National level (your country only)([ID4])
 
Not applicable([ID6])
 
Yes, I agree to my response being published under the name I indicate (name of your organisation/company/public authority or your name if your reply as an individual)(yes-contributions-publication)
d. The EU should be in the forefront and possibly go beyond the current initiatives at international level, for example by extending the current requirements to disclose tax information to the public to all other sectors([ID9])
 
Yes
Yes
Yes
Yes
Yes
Yes
 
 
+
+
+
+
+
+
+
+
+
+
+
+
+
+
+
+
+
+
+
+
+
+
+
+
b. OPTION B: Implementation of BEPS 13 at EU level([ID24])
c. OPTION C: Publication of anonymised/aggregated data by the EU tax authorities([ID25])
d. OPTION D: Public disclosure of tax-related information by enterprises([ID26])
e. OPTION E: Publicly available corporate tax policies([ID27])
a. BEPS 13 information (Name, Nature of activities, Location, List of subsidiaries of the parent enterprise operating in each country, Revenue, Revenues split between related and unrelated parties, Number of employees, Profit or loss before tax, Income tax paid and accrued, Stated Capital, Accumulated earnings, Tangible assets)([ID23])
b. Public subsidies received([ID24])
c. Explanatory narrative information on tax-related information([ID25])
 
b. At least large enterprises or groups (to be defined more specifically)([ID24])
 
b. This will ensure that enterprises comply with tax rules and do not use tax gaps, mismatches and/or loopholes in tax rules in order to minimise the taxes they pay([ID24])
 
 
a. Reallocation of tax bases within Europe([ID23])
b. Increase in tax paid in Europe([ID24])
 
Government finances would be increased dramatically, helping to reverse austerity cuts to public spending, and hopefully helping governments to invest in public services and the urgent shift needed towards a zero-carbon, sustainable and green economy.
 
d. No opinion([ID38])
Many corporations claim they will 'pack up and leave' if tax regulations are in any way more stringently pressed upon them. I think for the most part this is a bluff, and quite apart from such speculations, tax transparency is the right thing to do in combatting the ridiculous levels of tax avoidance, legal or illegal, amongst multinationals such as amazon.com. These companies are depriving EU countries of billions in tax revenues, and in doing so directly contributing to the misery austerity imposes upon society's most vulnerable.
People have a right to know the money which is being denied their public services and country generally by greedy corporations whose main concern is not the wellbeing of ordinary people but returns for shareholders.
a. Name([ID23])
b. Nature of activities([ID24])
c. Location([ID25])
d. Revenue([ID26])
e. Number of employees([ID27])
f. Profit or loss before tax([ID27])
g. Income tax (paid and accrued)([ID30])
h. Revenues split between related and unrelated parties([ID23])
i. Stated Capital([ID24])
j. Accumulated earnings([ID25])
k. Tangible assets([ID26])
l. List of subsidiaries of the parent enterprise operating in each country([ID27])
m. Public subsidies received([ID23])
n. Tax rulings (based on definition as proposed by the Commission in March 2015)([ID23])
o. Employees working through subcontractors([ID23])
p. Pecuniary tax-related penalties administered by a country([ID39])
q. Narratives explaining certain key features of the tax-related information([ID23])
 
As much information as possible should be available to the public so that they can see the injustices of the current system.
a. Aggregated revenue([ID23])
b. Aggregated number of employees([ID24])
c. Aggregated income tax paid and accrued([ID25])
d. Aggregated tangible assets([ID26])
e. Ratio: Aggregated income tax paid or accrued/aggregated profit or loss before tax([ID27])
f. Ratio: Aggregated income tax paid or accrued/aggregated revenue([ID27])
g. Analysis per sectors of activity([ID30])
 
Yes([ID23])
Publicise it so that people could see where huge sums of money are actually being lost, as opposed to oft-scapegoated things like immigrants and welfare.
b. At least large enterprises or groups (to be defined more specifically)([ID24])
 
a. Enterprises with securities listed in the EEA([ID23])
b. Enterprises established in the EEA([ID24])
c. If feasible, enterprises not established in the EEA and controlling operations in the EEA([ID25])
 
 
b. Enterprises’ operations in the EEA and outside the EEA when controlled from the EEA([ID24])
 
 
No opinion([ID25])
 
 
No opinion([ID25])
 
 
b. This will ensure that enterprises comply with tax rules and do not use tax gaps, mismatches and/or loopholes in tax rules in order to minimise the taxes they pay([ID24])
 
 
 
a. Reallocation of tax bases within Europe([ID23])
b. Increase in tax paid in Europe([ID24])
 
 
d. No opinion([ID39])
 
c. Extensive verification is needed (e.g. audited)([ID25])
 
No opinion([ID25])
 
 
b. Yes, in addition to further public disclosure of tax-related information([ID24])
 
 
 
a private individual(public-replying-as)
Melania Jordan
 
 
 
 
 
 
 
 
 
 
 
Germany([ID31])
 
National level (your country only)([ID4])
 
Not applicable([ID6])
 
Yes, I agree to my response being published under the name I indicate (name of your organisation/company/public authority or your name if your reply as an individual)(yes-contributions-publication)
b. The EU should try to achieve that further transparency initiatives are taken at international level, but it should not act alone and should leave the implementation to Member States([ID7])
 
Yes
Yes
Yes
Yes
Yes
Yes
 
 
b. OPTION B: Implementation of BEPS 13 at EU level([ID24])
e. OPTION E: Publicly available corporate tax policies([ID27])
a. BEPS 13 information (Name, Nature of activities, Location, List of subsidiaries of the parent enterprise operating in each country, Revenue, Revenues split between related and unrelated parties, Number of employees, Profit or loss before tax, Income tax paid and accrued, Stated Capital, Accumulated earnings, Tangible assets)([ID23])
b. Public subsidies received([ID24])
 
a. Very large enterprises with revenue of EUR 750M or larger enterprises + (as recommended in the BEPS 13)([ID23])
 
c. Enterprises will voluntarily shift profits back to where they are generated so that they have to pay more taxes than they did before([ID25])
 
 
f. Other([ID27])
Erhöhung der Compliance des gewöhnlichen Steuerbürgers - Erhöhung der Einnahmen. Bereinigung des Wettbewerbs. Stärkung steuerehrlicherer Unternehmen.
Rechne mit 6% Steigerung.
Da berechtigte Zweifel an der Steuerehrlichkeit bestehen und die Konzerne die Infrastruktur nutzen, hat der Staat das Recht, nachzufragen. Da die Konzerne Gewinne erzielen lassen sich etwaige Mehrkosten darauf anrechnen. Außerdem handeln sie geplant, also professionell. Dieses offenzulegen dürfte keine große Mühe bereiten, sondern ist Teil des Geschäfts.
a. Constitute a feature of a growth friendly environment and foster the attractiveness of the EU as a place to invest.([ID23])
Bereinigung der Wettbewerbsbedingungen. Attraktivitätsschub für echte Neuunternehmungen.
Kunden können mitgestalten. Konkurrenz kann sich profilieren. Humanistische/Soziale/ Gemeinschaftliche Werte erhalten eine zählbare Dimension.
a. Name([ID23])
d. Revenue([ID26])
f. Profit or loss before tax([ID27])
g. Income tax (paid and accrued)([ID30])
h. Revenues split between related and unrelated parties([ID23])
i. Stated Capital([ID24])
j. Accumulated earnings([ID25])
k. Tangible assets([ID26])
l. List of subsidiaries of the parent enterprise operating in each country([ID27])
m. Public subsidies received([ID23])
 
o. Employees working through subcontractors([ID23])
p. Pecuniary tax-related penalties administered by a country([ID39])
q. Narratives explaining certain key features of the tax-related information([ID23])
 
 
e. Ratio: Aggregated income tax paid or accrued/aggregated profit or loss before tax([ID27])
g. Analysis per sectors of activity([ID30])
 
Yes([ID23])
Einkaufsverhalten darauf einstellen. Gesellschaftliche Teilhabe. Argumentationsbasis in politischen Gesprächen. Hilfe bei Investitionsentscheidungen am Aktienmarkt.
a. Very large enterprises with revenue of EUR 750M or larger enterprises + (as recommended by the BEPS 13)([ID23])
 
a. Enterprises with securities listed in the EEA([ID23])
c. If feasible, enterprises not established in the EEA and controlling operations in the EEA([ID25])
 
 
c. If feasible, enterprises’ operations in the EEA and outside the EEA even if not controlled from the EEA.([ID25])
 
Globalisierung und Informationstechnologie machen den Kontrollort zweitrangig.
Yes([ID23])
Diskussionen sind vorbestimmt. Gegenseitigkeit wird neu definiert. Bedingungen werden neu ausgehandelt. Das kann doch einen professionellen Händler nicht lange irritieren?! Händler moderieren Geschäfte innerhalb der vorhandenen Gegebenheiten. Eventuell muss kurzfristig auf etwas verzichtet werden.
Positivlisten promoten Konzerne, die es geschafft haben. Die EU könnte "Entwicklungshelfer" und Leitfäden in die Unternehmen schicken.
Yes([ID23])
Mitbewerber könnten Strategien zur Überwindung der Konkurrenten ableiten. Es könnte sich herausstellen, dass alle Marktteilnehmer Verbrecher sind und der Staat ohne die Verbrechen der Unternehmen nicht existieren könnte. Es könnte sich zeigen, dass einige Säulen des realen Kapitalismus marode sind und saniert werden müssen. Möglicherweise würden sich die Marktteilnehmer und die Kunden ihre Geschäftspartner noch einmal genauer ansehen und überlegen, mit wem sie zu tun haben wollen.
So wie das Geldwesen islamisch geprägter Länder gewisse moralische Vorzüge aufweist, könnte die EU Vorbildcharakter und Sehnsuchtsziel werden, mit dem sich die Bevölkerung besser identifizieren kann. Gesteigertes Vertrauen könnte aber auch zur Veränderung und Neuanbahnung von Geschäften führen.
b. This will ensure that enterprises comply with tax rules and do not use tax gaps, mismatches and/or loopholes in tax rules in order to minimise the taxes they pay([ID24])
 
 
Wie mehrfach zuvor beschrieben, moderieren Unternehmen Vorfindlichkeiten. Wenn sie ein Gesetz vorfinden, das auch erfolgreich durchgesetzt werden kann, passen sie sich an. Darin sind sie gut. Erhöhte Wertmaßstäbe können auch identitätsstiftend sein und ziehen andere Charaktere an. Das Berufsbild könnte sich leicht verändern, im Sinne der Genesung und Charakterfestigung. Das Berufsethos, das Unternehmende, Wert und werteschaffende Moment, die Attraktivität für Außenstehende, Staat, Mitarbeiter und Kunden hinter sich zu wissen, das könnte ein Wachstum nach innen bedeuten. Qualitätsmanagement im Organisatorischen Bereich. Anerkennenswertes wird erkennbar.
a. Reallocation of tax bases within Europe([ID23])
 
 
a. Constitute a feature of a growth friendly environment and foster the attractiveness of the EU as a place to invest.([ID23])
 
c. Extensive verification is needed (e.g. audited)([ID25])
 
Yes([ID23])
 
Es bräuchte mehr hochqualifizierter Steuerprüfer
d. No opinion([ID32])
 
 
 
a private individual(public-replying-as)
Mr Chris Harmer
 
 
 
 
 
 
 
 
 
 
 
United Kingdom([ID52])
 
EU level([ID6])
 
Other([ID7])
zero waste and circular economy
Yes, I agree to my response being published under the name I indicate (name of your organisation/company/public authority or your name if your reply as an individual)(yes-contributions-publication)
d. The EU should be in the forefront and possibly go beyond the current initiatives at international level, for example by extending the current requirements to disclose tax information to the public to all other sectors([ID9])
 
Yes
Yes
Yes
No opinion
Yes
Yes
It is simply scandalous that enterprises, multinationals in particular, pay virtually no tax in the EU due to "special arrangements" with partticular EU state such as Luxembourg. firstly the EU must stop these practices, and secondly the EU must ensure that all enterprises pay their just and legal contribution to taxation thus contributing to the level playing field that the single market is meant to be, but isn't. Any wavering on this is both scandalous, unfair and probably illegal.
 
-
-
-
-
-
-
0
0
0
0
0
0
+
+
+
+
+
+
+
+
+
+
+
+
+
+
+
+
+
+
d. OPTION D: Public disclosure of tax-related information by enterprises([ID26])
a. BEPS 13 information (Name, Nature of activities, Location, List of subsidiaries of the parent enterprise operating in each country, Revenue, Revenues split between related and unrelated parties, Number of employees, Profit or loss before tax, Income tax paid and accrued, Stated Capital, Accumulated earnings, Tangible assets)([ID23])
b. Public subsidies received([ID24])
c. Explanatory narrative information on tax-related information([ID25])
 
b. At least large enterprises or groups (to be defined more specifically)([ID24])
 
b. This will ensure that enterprises comply with tax rules and do not use tax gaps, mismatches and/or loopholes in tax rules in order to minimise the taxes they pay([ID24])
 
 
b. Increase in tax paid in Europe([ID24])
 
 
 
b. No consequence([ID24])
 
Good grief, isn't that obvious? The public want to know what is going on and have little trust in tax authorities doing the right things based on past performance.
a. Name([ID23])
b. Nature of activities([ID24])
c. Location([ID25])
d. Revenue([ID26])
e. Number of employees([ID27])
f. Profit or loss before tax([ID27])
g. Income tax (paid and accrued)([ID30])
j. Accumulated earnings([ID25])
k. Tangible assets([ID26])
m. Public subsidies received([ID23])
n. Tax rulings (based on definition as proposed by the Commission in March 2015)([ID23])
p. Pecuniary tax-related penalties administered by a country([ID39])
q. Narratives explaining certain key features of the tax-related information([ID23])
 
Because the public wants transparency in terms of what is going on!
h. None([ID31])
 
No opinion([ID25])
 
d. No opinion([ID31])
 
e. No opinion([ID27])
 
Anonymised data does nothing to achieve what this is about, which is ensuring individual enterprises pay their just tax.
c. If feasible, enterprises’ operations in the EEA and outside the EEA even if not controlled from the EEA.([ID25])
 
 
No opinion([ID25])
 
 
No opinion([ID25])
 
Look, there is a moral issue here. Just because they may get away with things outside the EU doesn't mean they can get away with it inside the EU! We should work with all countries to ensure just tax is paid. Is it not (obviously!) in the interest of the revenue stream of ALL governments both outside and inside the EU???
b. This will ensure that enterprises comply with tax rules and do not use tax gaps, mismatches and/or loopholes in tax rules in order to minimise the taxes they pay([ID24])
 
They will have to pay their tax!!! Surely that is obvious?
Fines and other criminal sanctions such as prison for those responsible.
b. Increase in tax paid in Europe([ID24])
 
Because, amongst other obvious things, the public would be the auditors of what should be happening in their interests as EU citizens
d. No opinion([ID39])
Investment in the EU should never come with any assumption of getting away with tax fraud. That is a moral imperative.
c. Extensive verification is needed (e.g. audited)([ID25])
 
No([ID24])
 
No idea.
b. Yes, in addition to further public disclosure of tax-related information([ID24])
Sorry, but it is the public disclosure that is essential
Yes, make tax dodging illegal. Prosecute those who avoid tax. This would release huge amounts of cash to the benefit of EU citizens.
 
an organisation or a company(organisation-replying-as)
 
Profunda Verwaltungs GmbH
 
No(no-transparency-register)
 
Company, SME, micro-enterprise, sole trader([ID6])
 
Yes(yes-transparency-register)
10 – 49([ID6])
40 – €750 million([ID7])
 
 
Germany([ID31])
 
National level (your country only)([ID4])
 
Business([ID7])
Investment management([ID8])
Tax([ID4])
 
Yes, I agree to my response being published under the name I indicate (name of your organisation/company/public authority or your name if your reply as an individual)(yes-contributions-publication)
a. Current tax transparency requirements in the EU are sufficient (In the EU, enterprises have to make public their annual financial statement and consolidated financial statement which contains limited information on taxes. In addition, a country-by-country reporting has to be prepared and made public by extractive and forestry industries under the Accounting and Transparency Directives. And finally, financial institutions have to prepare and make public annually a country-by-country reporting under the Capital Requirement Directive)([ID6])
 
No([ID8])
No([ID8])
Yes([ID7])
No([ID8])
Yes([ID7])
Yes([ID7])
Es herrscht die Meinung vor, die Unternehmen seien grundsätzlich Steuervermeider. Hier werden andere Meinungen gar nicht zugelassen!
schon die o. g. sind nicht zweckmäßig!
-
-
-
-
-
-
+
+
+
+
+
+
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
d. OPTION D: Public disclosure of tax-related information by enterprises([ID26])
c. Explanatory narrative information on tax-related information([ID25])
d. Other([ID26])
wichtig ist, dass die Informationen nur den jeweils betroffenen Steuerbehörden vorgelegt werden und von dort nicht weitergegeben werden!
a. Very large enterprises with revenue of EUR 750M or larger enterprises + (as recommended in the BEPS 13)([ID23])
 
d. Other([ID26])
Die Unternehmen werden verstärkt planen müssen, um Doppelbesteuerungen zu vermeiden
einfache Regelungen, nicht noch mehr Bürokratie Einmalbesteuerung
c. Decrease in tax paid in Europe([ID25])
d. Increase in tax paid outside the EU([ID26])
 
 
 
c. Hamper the fostering of a growth friendly environment and negatively impact the attractiveness of the EU as a place to invest.([ID25])
Unternehmen würden künftig auch IP aus Europa heraus verlagern - es macht keinen Sinn mehr, wenn anderswo ohnehin mehr Steuern zu zahlen sind.
Insbesondere die BRICS - Staaten werden sich freuen!
a. Name([ID23])
b. Nature of activities([ID24])
c. Location([ID25])
e. Number of employees([ID27])
 
 
 
 
 
 
es ist gar nicht vorgesehen, dass man sich bei diesen Fragen für weniger entscheidet!
h. None([ID31])
 
No([ID24])
 
c. Other([ID25])
gar keine!
c. If feasible, enterprises not established in the EEA and controlling operations in the EEA([ID25])
 
 
c. If feasible, enterprises’ operations in the EEA and outside the EEA even if not controlled from the EEA.([ID25])
 
Die EU-Kommission muss verstehen, dass die Vermeidung insbesondere von außerhalb der EU erfolgt, statt die eigenen Unternehmen noch mehr anzugreifen!
Yes([ID23])
 
nur abgestimmte Maßnahmen, die andere Länder genauso stark verpflichten wie die EU
Yes([ID23])
 
ja, sie werden sie verschlechtern, weil wir viele Fälle von Doppelbesteuerungen bekommen, die zu Konflikten in Verständigungsverfahren führen
d. Other([ID32])
Vermeidung entstehender Doppelbesteuerungen
 
die Konkurrenz und die BRICS-Staaten hätten mehr davon - das ist Sarkasmus, aber der Fragebogen ist wirklich sehr kritisch zu sehen.
c. Decrease in tax paid in Europe([ID25])
d. Increase in tax paid outside the EU([ID26])
 
 
c. Hamper the fostering of a growth friendly environment and negatively impact the attractiveness of the EU as a place to invest.([ID25])
 
d. Other([ID32])
Deutsche Großunternehmen werden ständig von der Betriebsprüfung geprüft, dort gehört das hin
Yes([ID23])
Schutz von IP
 
c. No([ID25])
 
Der Fragebogen ist zum Nachteil Europas, er zeigt eine Grundhaltung, die wenig Verständnis für die Unternehmen hat, die Arbeitsplätze in Europa aufgebaut haben. Die EU-Kommission hat die Grundproblematik der internationalen Steuerwirkung offensichtlich nicht verstanden. Der Fragebogen ist nicht neutral, sondern sehr tendenziös zulasten der Unternehmen. Das ist sehr enttäuschend.
 
a private individual(public-replying-as)
Frank Pape
 
 
 
 
 
 
 
 
 
 
 
Germany([ID31])
 
National level (your country only)([ID4])
 
Accounting([ID4])
Business([ID7])
Reporting([ID9])
Tax([ID4])
 
Yes, I agree to my response being published under the name I indicate (name of your organisation/company/public authority or your name if your reply as an individual)(yes-contributions-publication)
e. No opinion([ID10])
 
Yes([ID7])
Yes([ID7])
Yes([ID7])
No([ID8])
No opinion([ID9])
Yes([ID7])
 
 
0
-
-
-
-
-
0
+
+
+
+
+
0
0
+
+
0
0
+
+
+
+
+
+
+
+
+
+
+
+
d. OPTION D: Public disclosure of tax-related information by enterprises([ID26])
a. BEPS 13 information (Name, Nature of activities, Location, List of subsidiaries of the parent enterprise operating in each country, Revenue, Revenues split between related and unrelated parties, Number of employees, Profit or loss before tax, Income tax paid and accrued, Stated Capital, Accumulated earnings, Tangible assets)([ID23])
 
b. At least large enterprises or groups (to be defined more specifically)([ID24])
 
b. This will ensure that enterprises comply with tax rules and do not use tax gaps, mismatches and/or loopholes in tax rules in order to minimise the taxes they pay([ID24])
 
 
a. Reallocation of tax bases within Europe([ID23])
 
 
 
d. No opinion([ID38])
 
 
a. Name([ID23])
b. Nature of activities([ID24])
c. Location([ID25])
d. Revenue([ID26])
e. Number of employees([ID27])
f. Profit or loss before tax([ID27])
g. Income tax (paid and accrued)([ID30])
h. Revenues split between related and unrelated parties([ID23])
i. Stated Capital([ID24])
j. Accumulated earnings([ID25])
l. List of subsidiaries of the parent enterprise operating in each country([ID27])
m. Public subsidies received([ID23])
 
 
q. Narratives explaining certain key features of the tax-related information([ID23])
 
 
b. Aggregated number of employees([ID24])
c. Aggregated income tax paid and accrued([ID25])
e. Ratio: Aggregated income tax paid or accrued/aggregated profit or loss before tax([ID27])
 
No([ID24])
 
b. At least large enterprises or groups (to be defined more specifically)([ID24])
 
c. If feasible, enterprises not established in the EEA and controlling operations in the EEA([ID25])
 
 
c. If feasible, enterprises’ operations in the EEA and outside the EEA even if not controlled from the EEA.([ID25])
 
 
Yes([ID23])
 
 
 
 
 
a. This will have no effects on enterprises’ tax planning([ID23])
 
 
 
a. Reallocation of tax bases within Europe([ID23])
 
 
a. Constitute a feature of a growth friendly environment and foster the attractiveness of the EU as a place to invest.([ID23])
 
b. Limited verification is needed (existence of such report, consistency check)([ID24])
 
No([ID24])
 
 
d. No opinion([ID32])
 
 
 
a private individual(public-replying-as)
James Hanrahan
 
 
 
 
 
 
 
 
 
 
 
United Kingdom([ID52])
 
EU level([ID6])
 
Not applicable([ID6])
 
Yes, I agree to my response being published under the name I indicate (name of your organisation/company/public authority or your name if your reply as an individual)(yes-contributions-publication)
c. The EU should implement international initiatives (e.g. BEPS...) at the same pace and to the same extent as its global partners in order to ensure a level playing field([ID8])
 
Yes([ID7])
Yes([ID7])
Yes([ID7])
Yes([ID7])
Yes([ID7])
Yes([ID7])
 
 
c. OPTION C: Publication of anonymised/aggregated data by the EU tax authorities([ID25])
a. BEPS 13 information (Name, Nature of activities, Location, List of subsidiaries of the parent enterprise operating in each country, Revenue, Revenues split between related and unrelated parties, Number of employees, Profit or loss before tax, Income tax paid and accrued, Stated Capital, Accumulated earnings, Tangible assets)([ID23])
 
a. Very large enterprises with revenue of EUR 750M or larger enterprises + (as recommended in the BEPS 13)([ID23])
 
b. This will ensure that enterprises comply with tax rules and do not use tax gaps, mismatches and/or loopholes in tax rules in order to minimise the taxes they pay([ID24])
 
 
a. Reallocation of tax bases within Europe([ID23])
 
 
 
b. No consequence([ID24])
 
 
 
i. Stated Capital([ID24])
 
 
p. Pecuniary tax-related penalties administered by a country([ID39])
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
an organisation or a company(organisation-replying-as)
 
Valoris Avocats
 
No(no-transparency-register)
 
Consultancy, law firm([ID7])
 
 
 
 
 
 
France([ID30])
 
EU level([ID6])
 
Tax([ID4])
 
Yes, I agree to my response being published under the name I indicate (name of your organisation/company/public authority or your name if your reply as an individual)(yes-contributions-publication)
c. The EU should implement international initiatives (e.g. BEPS...) at the same pace and to the same extent as its global partners in order to ensure a level playing field([ID8])
 
Yes([ID7])
Yes([ID7])
Yes([ID7])
Yes([ID7])
Yes([ID7])
Yes([ID7])
 
Reporting by tax advisors is a not acceptable breach of attorney priviledge and a sign of mistrust. Transparency should be based on a trust and control balance
0
+
+
0
+
+
+
0
+
+
+
0
0
0
0
0
0
0
0
0
0
0
0
0
+
0
+
0
+
+
0
0
0
0
0
0
b. OPTION B: Implementation of BEPS 13 at EU level([ID24])
a. BEPS 13 information (Name, Nature of activities, Location, List of subsidiaries of the parent enterprise operating in each country, Revenue, Revenues split between related and unrelated parties, Number of employees, Profit or loss before tax, Income tax paid and accrued, Stated Capital, Accumulated earnings, Tangible assets)([ID23])
c. Explanatory narrative information on tax-related information([ID25])
 
b. At least large enterprises or groups (to be defined more specifically)([ID24])
 
b. This will ensure that enterprises comply with tax rules and do not use tax gaps, mismatches and/or loopholes in tax rules in order to minimise the taxes they pay([ID24])
 
End qualification mismatches, hybrid financing, transfer pricing loopholes
a. Reallocation of tax bases within Europe([ID23])
 
Reallocation of taxable profits to countries of source
no
b. No consequence([ID24])
 
Negative impact. Technical matter likely to be misunderstood or made to simplistic by the public opinion and the press ("bad guys paying no taxes")
a. Name([ID23])
b. Nature of activities([ID24])
c. Location([ID25])
d. Revenue([ID26])
f. Profit or loss before tax([ID27])
g. Income tax (paid and accrued)([ID30])
h. Revenues split between related and unrelated parties([ID23])
l. List of subsidiaries of the parent enterprise operating in each country([ID27])
 
n. Tax rulings (based on definition as proposed by the Commission in March 2015)([ID23])
 
q. Narratives explaining certain key features of the tax-related information([ID23])
 
Number of employees is not a key information and can be misleading
a. Aggregated revenue([ID23])
e. Ratio: Aggregated income tax paid or accrued/aggregated profit or loss before tax([ID27])
f. Ratio: Aggregated income tax paid or accrued/aggregated revenue([ID27])
 
Yes([ID23])
Benchmarking / comparables / best practices
b. At least large enterprises or groups (to be defined more specifically)([ID24])
 
a. Enterprises with securities listed in the EEA([ID23])
b. Enterprises established in the EEA([ID24])
 
 
c. If feasible, enterprises’ operations in the EEA and outside the EEA even if not controlled from the EEA.([ID25])
 
 
No([ID24])
 
 
Yes([ID23])
Risk for companies exposed to consumers likely to misunderstand the information provided
 
e. No opinion([ID33])
 
 
 
g. No opinion([ID33])
 
 
b. No consequence([ID24])
 
b. Limited verification is needed (existence of such report, consistency check)([ID24])
 
No opinion([ID25])
 
 
b. Yes, in addition to further public disclosure of tax-related information([ID24])
 
Tax transparency is a great thing. But... Try not to give birth to a bureaucratic monster. Do not treat taxpayers as tax frauders.
 
an organisation or a company(organisation-replying-as)
 
Consejo General de la Abogacía Española
 
Yes(yes-transparency-register)
449942813570-96
Other([ID14])
Colegio Profesional
 
 
 
 
 
Spain([ID48])
 
Other([ID8])
Todos, principalmente nacional.
Business([ID7])
Reporting([ID9])
Tax([ID4])
Other([ID7])
Derecho
Yes, I agree to my response being published under the name I indicate (name of your organisation/company/public authority or your name if your reply as an individual)(yes-contributions-publication)
a. Current tax transparency requirements in the EU are sufficient (In the EU, enterprises have to make public their annual financial statement and consolidated financial statement which contains limited information on taxes. In addition, a country-by-country reporting has to be prepared and made public by extractive and forestry industries under the Accounting and Transparency Directives. And finally, financial institutions have to prepare and make public annually a country-by-country reporting under the Capital Requirement Directive)([ID6])
 
Yes([ID7])
Yes([ID7])
No opinion([ID9])
Yes([ID7])
Yes([ID7])
Yes([ID7])
 
No. La información debe ser aportada por las empresas. Los abogados fiscalistas (y los asesores fiscales) están obligados por Ley a asesorar dentro de los límites legales y sometidos a la normativa profesional, fiscal y antiblanqueo.
+
+
-
+
+
-
-
-
-
-
-
-
-
b. OPTION B: Implementation of BEPS 13 at EU level([ID24])
c. OPTION C: Publication of anonymised/aggregated data by the EU tax authorities([ID25])
a. BEPS 13 information (Name, Nature of activities, Location, List of subsidiaries of the parent enterprise operating in each country, Revenue, Revenues split between related and unrelated parties, Number of employees, Profit or loss before tax, Income tax paid and accrued, Stated Capital, Accumulated earnings, Tangible assets)([ID23])
b. Public subsidies received([ID24])
c. Explanatory narrative information on tax-related information([ID25])
 
b. At least large enterprises or groups (to be defined more specifically)([ID24])
 
b. This will ensure that enterprises comply with tax rules and do not use tax gaps, mismatches and/or loopholes in tax rules in order to minimise the taxes they pay([ID24])
 
Homogeneización de la tributación entre los distintos Estados miembros de la Unión Europea.
a. Reallocation of tax bases within Europe([ID23])
d. Increase in tax paid outside the EU([ID26])
 
Seguramente la homogeneización y mayor transparencia de la UE supondría la relocalización de las empresas de fuera de la UE salvo que se establezcan tipos en sentido contrario.
Dependerá del tipo de empresa si bien es válida la regla general de que,el aumento de burocracia incrementa los costes que no se traducirán en más rendimientos empresariales. por lo tanto debe medirse adecuadamente el factor coste-eficiencia para la elaboración de los informes.
c. Hamper the fostering of a growth friendly environment and negatively impact the attractiveness of the EU as a place to invest.([ID25])
Si no se establecen tipos impositivos homogeneos y razonables se produce la deslocalización donde tengan menor tributación (es decir, donde la diferencia de la tributación justifique los costes de la deslocalización).
Posibles problemas de competencia empresarial.
a. Name([ID23])
b. Nature of activities([ID24])
c. Location([ID25])
d. Revenue([ID26])
e. Number of employees([ID27])
f. Profit or loss before tax([ID27])
g. Income tax (paid and accrued)([ID30])
h. Revenues split between related and unrelated parties([ID23])
i. Stated Capital([ID24])
j. Accumulated earnings([ID25])
k. Tangible assets([ID26])
l. List of subsidiaries of the parent enterprise operating in each country([ID27])
 
n. Tax rulings (based on definition as proposed by the Commission in March 2015)([ID23])
 
t. No opinion([ID42])
 
 
a. Aggregated revenue([ID23])
c. Aggregated income tax paid and accrued([ID25])
 
No([ID24])
 
b. At least large enterprises or groups (to be defined more specifically)([ID24])
 
a. Enterprises with securities listed in the EEA([ID23])
b. Enterprises established in the EEA([ID24])
c. If feasible, enterprises not established in the EEA and controlling operations in the EEA([ID25])
 
 
b. Enterprises’ operations in the EEA and outside the EEA when controlled from the EEA([ID24])
 
 
Yes([ID23])
Las grandes empresas se plantearían deslocalizar sus sedes centrales a paises de baja tributación..
Ajustar los tipos impositivos para hacerlos competitivos.
Yes([ID23])
Companies compliance.
En un principio no, salvo que se establezcan requisitos para negociar con terceros países o países en desarrollo.
b. This will ensure that enterprises comply with tax rules and do not use tax gaps, mismatches and/or loopholes in tax rules in order to minimise the taxes they pay([ID24])
 
The best way is to homogeneizating the regulation in EU countries.
Tax reductions??
g. No opinion([ID33])
 
 
c. Hamper the fostering of a growth friendly environment and negatively impact the attractiveness of the EU as a place to invest.([ID25])
 
a. No, the information should not be verified([ID23])
 
Yes([ID23])
 
 
a. Yes, instead of any public disclosure of tax-related information([ID23])
 
 
 
a private individual(public-replying-as)
Jorge PEDRAZUELA PRIETO
 
 
 
 
 
 
 
 
 
 
 
Spain([ID48])
 
EU level([ID6])
 
Accounting([ID4])
Business([ID7])
Tax([ID4])
 
Yes, I agree to my response being published under the name I indicate (name of your organisation/company/public authority or your name if your reply as an individual)(yes-contributions-publication)
a. Current tax transparency requirements in the EU are sufficient (In the EU, enterprises have to make public their annual financial statement and consolidated financial statement which contains limited information on taxes. In addition, a country-by-country reporting has to be prepared and made public by extractive and forestry industries under the Accounting and Transparency Directives. And finally, financial institutions have to prepare and make public annually a country-by-country reporting under the Capital Requirement Directive)([ID6])
 
No([ID8])
No([ID8])
No([ID8])
No([ID8])
No([ID8])
No([ID8])
No,
No
+
+
+
+
+
+
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
-
-
-
-
-
-
0
0
0
0
0
0
a. OPTION A: No EU Action([ID23])
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
an organisation or a company(organisation-replying-as)
 
Danish Chamber of Commerce
 
No(no-transparency-register)
 
Industry association([ID9])
 
 
 
 
 
 
Denmark([ID27])
 
International level([ID7])
 
Accounting([ID4])
Auditing([ID6])
Business([ID7])
Investment management([ID8])
Reporting([ID9])
Tax([ID4])
 
Yes, I agree to my response being published under the name I indicate (name of your organisation/company/public authority or your name if your reply as an individual)(yes-contributions-publication)
a. Current tax transparency requirements in the EU are sufficient (In the EU, enterprises have to make public their annual financial statement and consolidated financial statement which contains limited information on taxes. In addition, a country-by-country reporting has to be prepared and made public by extractive and forestry industries under the Accounting and Transparency Directives. And finally, financial institutions have to prepare and make public annually a country-by-country reporting under the Capital Requirement Directive)([ID6])
 
No([ID8])
No([ID8])
No opinion([ID9])
No opinion([ID9])
Yes([ID7])
Yes([ID7])
 
 
+
+
0
0
0
-
0
0
0
0
0
0
0
-
0
0
0
0
-
-
-
-
0
-
0
0
0
0
0
0
a. OPTION A: No EU Action([ID23])
e. No opinion([ID27])
 
d. No opinion([ID26])
 
a. This will have no effects on enterprises’ tax planning([ID23])
 
 
c. Decrease in tax paid in Europe([ID25])
d. Increase in tax paid outside the EU([ID26])
 
Onesided European actions taken against MNE's would likely push activities and revenue outside the EU
 
c. Hamper the fostering of a growth friendly environment and negatively impact the attractiveness of the EU as a place to invest.([ID25])
 
Public disclosure solely in the EU will give European business a comparative disadvantage vis-á-vis non EU-competitors.
 
 
 
 
 
t. No opinion([ID42])
 
 
h. None([ID31])
 
No([ID24])
 
d. No opinion([ID31])
 
e. No opinion([ID27])
 
 
e. No opinion([ID31])
 
 
Yes([ID23])
 
No public transparency only in the EU
No opinion([ID25])
 
 
a. This will have no effects on enterprises’ tax planning([ID23])
 
 
 
c. Decrease in tax paid in Europe([ID25])
d. Increase in tax paid outside the EU([ID26])
 
 
c. Hamper the fostering of a growth friendly environment and negatively impact the attractiveness of the EU as a place to invest.([ID25])
 
e. No opinion([ID33])
 
Yes([ID23])
 
 
a. Yes, instead of any public disclosure of tax-related information([ID23])
 
 
 
an organisation or a company(organisation-replying-as)
 
Confcommercio - Imprese per l'Italia
 
Yes(yes-transparency-register)
04877777421-88
Industry association([ID9])
 
 
 
 
 
 
Italy([ID36])
 
EU level([ID6])
 
Business([ID7])
 
Yes, I agree to my response being published under the name I indicate (name of your organisation/company/public authority or your name if your reply as an individual)(yes-contributions-publication)
b. The EU should try to achieve that further transparency initiatives are taken at international level, but it should not act alone and should leave the implementation to Member States([ID7])
 
Yes([ID7])
Yes([ID7])
Yes([ID7])
Yes([ID7])
Yes([ID7])
Yes([ID7])
 
 
-
-
-
-
-
-
+
+
+
+
+
+
b. OPTION B: Implementation of BEPS 13 at EU level([ID24])
a. BEPS 13 information (Name, Nature of activities, Location, List of subsidiaries of the parent enterprise operating in each country, Revenue, Revenues split between related and unrelated parties, Number of employees, Profit or loss before tax, Income tax paid and accrued, Stated Capital, Accumulated earnings, Tangible assets)([ID23])
b. Public subsidies received([ID24])
c. Explanatory narrative information on tax-related information([ID25])
 
a. Very large enterprises with revenue of EUR 750M or larger enterprises + (as recommended in the BEPS 13)([ID23])
 
b. This will ensure that enterprises comply with tax rules and do not use tax gaps, mismatches and/or loopholes in tax rules in order to minimise the taxes they pay([ID24])
 
 
a. Reallocation of tax bases within Europe([ID23])
b. Increase in tax paid in Europe([ID24])
 
 
 
a. Constitute a feature of a growth friendly environment and foster the attractiveness of the EU as a place to invest.([ID23])
 
 
a. Name([ID23])
b. Nature of activities([ID24])
c. Location([ID25])
d. Revenue([ID26])
e. Number of employees([ID27])
f. Profit or loss before tax([ID27])
g. Income tax (paid and accrued)([ID30])
h. Revenues split between related and unrelated parties([ID23])
i. Stated Capital([ID24])
j. Accumulated earnings([ID25])
k. Tangible assets([ID26])
l. List of subsidiaries of the parent enterprise operating in each country([ID27])
m. Public subsidies received([ID23])
n. Tax rulings (based on definition as proposed by the Commission in March 2015)([ID23])
o. Employees working through subcontractors([ID23])
p. Pecuniary tax-related penalties administered by a country([ID39])
q. Narratives explaining certain key features of the tax-related information([ID23])
 
 
a. Aggregated revenue([ID23])
c. Aggregated income tax paid and accrued([ID25])
e. Ratio: Aggregated income tax paid or accrued/aggregated profit or loss before tax([ID27])
f. Ratio: Aggregated income tax paid or accrued/aggregated revenue([ID27])
 
Yes([ID23])
 
a. Very large enterprises with revenue of EUR 750M or larger enterprises + (as recommended by the BEPS 13)([ID23])
 
a. Enterprises with securities listed in the EEA([ID23])
b. Enterprises established in the EEA([ID24])
 
 
b. Enterprises’ operations in the EEA and outside the EEA when controlled from the EEA([ID24])
 
 
No([ID24])
 
 
No([ID24])
 
 
b. This will ensure that enterprises comply with tax rules and do not use tax gaps, mismatches and/or loopholes in tax rules in order to minimise the taxes they pay([ID24])
 
 
 
a. Reallocation of tax bases within Europe([ID23])
b. Increase in tax paid in Europe([ID24])
 
 
a. Constitute a feature of a growth friendly environment and foster the attractiveness of the EU as a place to invest.([ID23])
 
c. Extensive verification is needed (e.g. audited)([ID25])
 
No([ID24])
 
 
b. Yes, in addition to further public disclosure of tax-related information([ID24])
 
 
 
a private individual(public-replying-as)
John Byng
 
 
 
 
 
 
 
 
 
 
 
United Kingdom([ID52])
 
National level (your country only)([ID4])
 
Not applicable([ID6])
 
Yes, I agree to my response being published under the name I indicate (name of your organisation/company/public authority or your name if your reply as an individual)(yes-contributions-publication)
d. The EU should be in the forefront and possibly go beyond the current initiatives at international level, for example by extending the current requirements to disclose tax information to the public to all other sectors([ID9])
 
Yes([ID7])
Yes([ID7])
Yes([ID7])
No opinion([ID9])
Yes([ID7])
Yes([ID7])
To eliminate tax competition between member states. At present some member states are providing tax havens in order to secure a few jobs from large companies that are operate mainly in other member states. This allows those large companies to escape tax to the detriment of SMEs and the general public.
 
0
0
0
0
0
0
+
+
+
+
+
+
b. OPTION B: Implementation of BEPS 13 at EU level([ID24])
d. OPTION D: Public disclosure of tax-related information by enterprises([ID26])
a. BEPS 13 information (Name, Nature of activities, Location, List of subsidiaries of the parent enterprise operating in each country, Revenue, Revenues split between related and unrelated parties, Number of employees, Profit or loss before tax, Income tax paid and accrued, Stated Capital, Accumulated earnings, Tangible assets)([ID23])
b. Public subsidies received([ID24])
c. Explanatory narrative information on tax-related information([ID25])
 
b. At least large enterprises or groups (to be defined more specifically)([ID24])
 
b. This will ensure that enterprises comply with tax rules and do not use tax gaps, mismatches and/or loopholes in tax rules in order to minimise the taxes they pay([ID24])
 
 
a. Reallocation of tax bases within Europe([ID23])
b. Increase in tax paid in Europe([ID24])
 
 
Enterprises will claim that the costs of preparing a consolidated CBCR are considerable but I doubt whether they will exceed the costs of the complicated structures they presently employ to escape tax. Naturally the additional tax they will pay will be an additional cost but this will be balanced by the benfit of reduce taxes for SMEs and the general public.
b. No consequence([ID24])
If there is a negative impact in terms of reduced investment by large companies this will be balanced by the benefit enjoyed by SMEs and the general public. And it is worth remembering that SMEs are a vital component of sustainable economic growth.
 
a. Name([ID23])
b. Nature of activities([ID24])
c. Location([ID25])
d. Revenue([ID26])
e. Number of employees([ID27])
f. Profit or loss before tax([ID27])
g. Income tax (paid and accrued)([ID30])
h. Revenues split between related and unrelated parties([ID23])
i. Stated Capital([ID24])
j. Accumulated earnings([ID25])
k. Tangible assets([ID26])
l. List of subsidiaries of the parent enterprise operating in each country([ID27])
m. Public subsidies received([ID23])
n. Tax rulings (based on definition as proposed by the Commission in March 2015)([ID23])
o. Employees working through subcontractors([ID23])
p. Pecuniary tax-related penalties administered by a country([ID39])
q. Narratives explaining certain key features of the tax-related information([ID23])
 
My feeling is that taxes are paid by us all and belong to us all and that we therefore have a legitimate interest in the tax affairs of large companies that have a significant impact on tax receipts.
j. No opinion([ID33])
 
No opinion([ID25])
 
b. At least large enterprises or groups (to be defined more specifically)([ID24])
 
a. Enterprises with securities listed in the EEA([ID23])
b. Enterprises established in the EEA([ID24])
c. If feasible, enterprises not established in the EEA and controlling operations in the EEA([ID25])
 
 
c. If feasible, enterprises’ operations in the EEA and outside the EEA even if not controlled from the EEA.([ID25])
 
 
Yes([ID23])
I feel that the disadvantage would be slight and jusified by the benefit to other enteprises and the general public.
Explain that the general public will be more favourable to companies that pay their share and do so with transparency.
No([ID24])
 
I would expect other countries to welcome efforts to curb tax avoidance and evasion and to do so transparently.
c. Enterprises will voluntarily shift profits back to where they are generated so that they have to pay more taxes than they did before([ID25])
 
 
 
a. Reallocation of tax bases within Europe([ID23])
b. Increase in tax paid in Europe([ID24])
 
 
a. Constitute a feature of a growth friendly environment and foster the attractiveness of the EU as a place to invest.([ID23])
Large companies may be slightly detered but SMEs will benefit and so will the general public.
c. Extensive verification is needed (e.g. audited)([ID25])
 
No([ID24])
 
 
b. Yes, in addition to further public disclosure of tax-related information([ID24])
 
 
 
a private individual(public-replying-as)
Andreas Schmitt
 
 
 
 
 
 
 
 
 
 
 
Germany([ID31])
 
National level (your country only)([ID4])
 
Business([ID7])
 
Yes, I agree to my response being published under the name I indicate (name of your organisation/company/public authority or your name if your reply as an individual)(yes-contributions-publication)
c. The EU should implement international initiatives (e.g. BEPS...) at the same pace and to the same extent as its global partners in order to ensure a level playing field([ID8])
 
Yes([ID7])
No([ID8])
Yes([ID7])
No([ID8])
Yes([ID7])
No([ID8])
 
 
-
-
-
-
-
-
+
+
+
+
+
+
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
b. OPTION B: Implementation of BEPS 13 at EU level([ID24])
a. BEPS 13 information (Name, Nature of activities, Location, List of subsidiaries of the parent enterprise operating in each country, Revenue, Revenues split between related and unrelated parties, Number of employees, Profit or loss before tax, Income tax paid and accrued, Stated Capital, Accumulated earnings, Tangible assets)([ID23])
 
b. At least large enterprises or groups (to be defined more specifically)([ID24])
 
b. This will ensure that enterprises comply with tax rules and do not use tax gaps, mismatches and/or loopholes in tax rules in order to minimise the taxes they pay([ID24])
 
Transparenz gegenüber Steuerbehörden; jedoch nicht gegenüber der Öffentlichkeit, da dies nur als Informationsquelle von Wettbewerbern genutzt würde. Ein echter Vorteil entsteht dadurch nicht, da ausschlieslich die Steuerbehörden entsprechende Informationen verarbeiten und auswerten können.
a. Reallocation of tax bases within Europe([ID23])
c. Decrease in tax paid in Europe([ID25])
d. Increase in tax paid outside the EU([ID26])
 
Umverteilung zwischen den Ländern.
Sehr grosser Aufwand, wenn es sich um relativ verlässliche Zahlen handeln soll, da entsprechende Inforamtionen derzeit nicht zugänglich sind.
c. Hamper the fostering of a growth friendly environment and negatively impact the attractiveness of the EU as a place to invest.([ID25])
Ein EU-Alleingang würde die Attraktivität der Märkte vorallem in USA weiter steigern und zu einem nicht mehr ignorierbaren Nachteil der in der EU ansässigen Unternehmen führen.
Die öffentlichen Finanzen in Europa würden geringere Steuereinnahmen erzielen, da insbesondere Schwellenländer - unabhängig von den tatsächlichen Gewinnen - allein auf Basis der Einnahmen u. Erträge über Quellensteuern eine Erhöhung der Steuerbasis vornehmen würden. M. E. ist mit Quellensteuern in Höhe von mindestens 15 - 20 zu rechnen, so dass in entsprechendem Umfang ein Rückgang der Steuern in Europa zu verzeichnen wäre.
a. Name([ID23])
h. Revenues split between related and unrelated parties([ID23])
l. List of subsidiaries of the parent enterprise operating in each country([ID27])
 
 
 
r. None([ID39])
 
Notwendiger Abstimmungsbedarf sollte direk zw. den beteiligten Länderfinanzministerien erfolgen.
h. None([ID31])
 
Yes([ID23])
Um zu sehen, was die Wettbewerber wo und wie tun. Detaillierte Daten können bei professioneller Analyse entsprechende Informationen geben.
b. At least large enterprises or groups (to be defined more specifically)([ID24])
 
a. Enterprises with securities listed in the EEA([ID23])
b. Enterprises established in the EEA([ID24])
c. If feasible, enterprises not established in the EEA and controlling operations in the EEA([ID25])
 
Um Vorteile aussereuropäisch ansässiger Unternehmer zu vermeiden.
c. If feasible, enterprises’ operations in the EEA and outside the EEA even if not controlled from the EEA.([ID25])
 
Siehe 14.
Yes([ID23])
Erheblich! Könnte die Standortentscheidung massgeblich beeinflussen.
Weltweit koordinierte Massnahmen sind die einzige Möglichkeit. Ein EU Alleingang wird langfristig erhebliche Nachteile für die EU zur Folge haben.
Yes([ID23])
Unternehmen würden aufgrund der veröffentlichen Daten gezwungen sich zu rechtfertigen und weitere Daten offen zu legen. Die Medien würden eigene, nicht fundierte Schlussfolgerungen daraus ziehen. Wettbewerber, insbesondere Nicht-EU, können wichtige Informationen erhalten.
Ja, die Drittstaaten einen grösseren Anteil an den Steuereinnahmen fordern werden.
b. This will ensure that enterprises comply with tax rules and do not use tax gaps, mismatches and/or loopholes in tax rules in order to minimise the taxes they pay([ID24])
 
Die Risikobereitschaft wird sich ggf. verschieben; die Steuerplanung wird jedoch eingestellt werden.
Ein Zugang für die Öffentlichkeit hat auf die Steuerplanung und Steuerehrlichkeit keinen Einfluss bringt jedoch erhebliche andere Nachteile (Rechtfertigung in der Presse, Informationen für Wettbewerber) mit sich. Solche Informationen können qualifiziert nur von Steuerbehörden ausgewertet werden.
c. Decrease in tax paid in Europe([ID25])
 
Unternehmen werde Aktivitäten aus der EU wegverlagern um sich solchen Vorschriften zu entziehen. Als Folge davon wird der Steuerertrag ausserhalb der EU anfallen.
c. Hamper the fostering of a growth friendly environment and negatively impact the attractiveness of the EU as a place to invest.([ID25])
Siehe oben
c. Extensive verification is needed (e.g. audited)([ID25])
 
Yes([ID23])
Verhinderung von Wettbewerbsnachteilen
keine Kostenschätzung möglich. Es wird aber mit erheblichen personellen Aufwand und zusätzlichem Personal gerechnet.
a. Yes, instead of any public disclosure of tax-related information([ID23])
Schutz von Informationen wäre gewährleistet.
Die EU sollte bei einseitigen Massnahmen genau überlegen, welche Bürden sie internationalen Unternehmen auferlegt.
 
a private individual(public-replying-as)
Mylene Francois
 
 
 
 
 
 
 
 
 
 
 
Belgium([ID22])
 
International level([ID7])
 
Other([ID7])
Economic development
Yes, I agree to my response being published under the name I indicate (name of your organisation/company/public authority or your name if your reply as an individual)(yes-contributions-publication)
d. The EU should be in the forefront and possibly go beyond the current initiatives at international level, for example by extending the current requirements to disclose tax information to the public to all other sectors([ID9])
 
Yes([ID7])
Yes([ID7])
Yes([ID7])
Yes([ID7])
Yes([ID7])
Yes([ID7])
 
 
-
-
-
-
-
-
+
+
+
+
+
+
+
+
+
+
+
+
+
+
+
+
+
+
+
+
+
+
+
+
b. OPTION B: Implementation of BEPS 13 at EU level([ID24])
c. OPTION C: Publication of anonymised/aggregated data by the EU tax authorities([ID25])
a. BEPS 13 information (Name, Nature of activities, Location, List of subsidiaries of the parent enterprise operating in each country, Revenue, Revenues split between related and unrelated parties, Number of employees, Profit or loss before tax, Income tax paid and accrued, Stated Capital, Accumulated earnings, Tangible assets)([ID23])
b. Public subsidies received([ID24])
c. Explanatory narrative information on tax-related information([ID25])
 
a. Very large enterprises with revenue of EUR 750M or larger enterprises + (as recommended in the BEPS 13)([ID23])
 
b. This will ensure that enterprises comply with tax rules and do not use tax gaps, mismatches and/or loopholes in tax rules in order to minimise the taxes they pay([ID24])
 
 
a. Reallocation of tax bases within Europe([ID23])
b. Increase in tax paid in Europe([ID24])
 
 
 
b. No consequence([ID24])
 
 
a. Name([ID23])
b. Nature of activities([ID24])
c. Location([ID25])
d. Revenue([ID26])
e. Number of employees([ID27])
f. Profit or loss before tax([ID27])
g. Income tax (paid and accrued)([ID30])
h. Revenues split between related and unrelated parties([ID23])
i. Stated Capital([ID24])
j. Accumulated earnings([ID25])
k. Tangible assets([ID26])
l. List of subsidiaries of the parent enterprise operating in each country([ID27])
m. Public subsidies received([ID23])
n. Tax rulings (based on definition as proposed by the Commission in March 2015)([ID23])
o. Employees working through subcontractors([ID23])
p. Pecuniary tax-related penalties administered by a country([ID39])
q. Narratives explaining certain key features of the tax-related information([ID23])
 
 
a. Aggregated revenue([ID23])
b. Aggregated number of employees([ID24])
c. Aggregated income tax paid and accrued([ID25])
d. Aggregated tangible assets([ID26])
e. Ratio: Aggregated income tax paid or accrued/aggregated profit or loss before tax([ID27])
f. Ratio: Aggregated income tax paid or accrued/aggregated revenue([ID27])
g. Analysis per sectors of activity([ID30])
 
Yes([ID23])
 
a. Very large enterprises with revenue of EUR 750M or larger enterprises + (as recommended by the BEPS 13)([ID23])
 
a. Enterprises with securities listed in the EEA([ID23])
b. Enterprises established in the EEA([ID24])
c. If feasible, enterprises not established in the EEA and controlling operations in the EEA([ID25])
 
 
c. If feasible, enterprises’ operations in the EEA and outside the EEA even if not controlled from the EEA.([ID25])
 
 
No([ID24])
 
 
No opinion([ID25])
 
 
b. This will ensure that enterprises comply with tax rules and do not use tax gaps, mismatches and/or loopholes in tax rules in order to minimise the taxes they pay([ID24])
 
 
 
a. Reallocation of tax bases within Europe([ID23])
b. Increase in tax paid in Europe([ID24])
 
 
a. Constitute a feature of a growth friendly environment and foster the attractiveness of the EU as a place to invest.([ID23])
 
c. Extensive verification is needed (e.g. audited)([ID25])
 
No opinion([ID25])
 
 
b. Yes, in addition to further public disclosure of tax-related information([ID24])
 
 
 
a private individual(public-replying-as)
Ernesto Gatto
 
 
 
 
 
 
 
 
 
 
 
Italy([ID36])
 
EU level([ID6])
 
Tax([ID4])
 
Yes, I agree to my response being published under the name I indicate (name of your organisation/company/public authority or your name if your reply as an individual)(yes-contributions-publication)
d. The EU should be in the forefront and possibly go beyond the current initiatives at international level, for example by extending the current requirements to disclose tax information to the public to all other sectors([ID9])
 
Yes([ID7])
Yes([ID7])
No([ID8])
Yes([ID7])
Yes([ID7])
Yes([ID7])
To align tax authorities best practices in their tax audits in the aim of avoiding different point of view and sanctions in every different member state on particular commercial behavior .
I think that we must be careful not to add new burdens on tax advisors, I understand that the public has become more sensitive to tax fairness issues, but I also think that tax advisors cannot stand fighting tax avoidance and tax evasion alone. Often, in my country, tax advisors are called to support tax authorities in their work and I don't think this is the right direction.
+
+
0
+
+
0
+
+
+
+
+
+
b. OPTION B: Implementation of BEPS 13 at EU level([ID24])
d. OPTION D: Public disclosure of tax-related information by enterprises([ID26])
e. OPTION E: Publicly available corporate tax policies([ID27])
a. BEPS 13 information (Name, Nature of activities, Location, List of subsidiaries of the parent enterprise operating in each country, Revenue, Revenues split between related and unrelated parties, Number of employees, Profit or loss before tax, Income tax paid and accrued, Stated Capital, Accumulated earnings, Tangible assets)([ID23])
 
a. Very large enterprises with revenue of EUR 750M or larger enterprises + (as recommended in the BEPS 13)([ID23])
 
a. This will have no effects on enterprises’ tax planning([ID23])
 
 
a. Reallocation of tax bases within Europe([ID23])
b. Increase in tax paid in Europe([ID24])
 
 
 
a. Constitute a feature of a growth friendly environment and foster the attractiveness of the EU as a place to invest.([ID23])
I think that EU could become a friendly place to invest only when enterprises will be sure about a single set of fiscal rules throughout the 28 countries.
I see public disclosing information by enterprises as a barrier and as an obstacle to let the EU will be a friendly pace to invest in. I also think public is not still ready to fully and correctly assess such information.
 
 
 
 
 
s. Other information([ID41])
I repeat I do not support the utility of a public disclosure of CBCR .
 
a. Aggregated revenue([ID23])
b. Aggregated number of employees([ID24])
c. Aggregated income tax paid and accrued([ID25])
d. Aggregated tangible assets([ID26])
 
Yes([ID23])
At a personal level, no interest, but on behalf of CNDCEC these information (aggregated and not detailed) could help in analysing the field and the perspectives of the enterprises and consequently of tax advisors in the area of taxation.
b. At least large enterprises or groups (to be defined more specifically)([ID24])
 
b. Enterprises established in the EEA([ID24])
 
The EEA area could be useful if we think to align enterprises established in EU and in EEA with the same standards.
a. Enterprises’ operations within the EEA only([ID23])
 
 
Yes([ID23])
It's clear that stricter rules on tax trasparency could prejudice EU as a friendly place to invest in.
To mitigate the risk would be useful to force tax authorities to accept tax ruling with homogeneous rules in all MSs.
Yes([ID23])
There's the risk companies prettify information to (for example) get better conditions from banks and/or insurance companies. The consequence could be to reduce enterprises reliability dealing with other stakeholders.
I hope (but it's not easy) that, expecially developing countries will agree to create tha same standard rules as in the EU, so to create a fair field where enterprises could freely compete.
a. This will have no effects on enterprises’ tax planning([ID23])
 
 
 
c. Decrease in tax paid in Europe([ID25])
 
 
c. Hamper the fostering of a growth friendly environment and negatively impact the attractiveness of the EU as a place to invest.([ID25])
 
b. Limited verification is needed (existence of such report, consistency check)([ID24])
 
Yes([ID23])
Of course it's important to avoid confidential information in public disclosure, moreover it's also important to remove identification data of taxpayers in tax rulings (better Anonymous format).
 
a. Yes, instead of any public disclosure of tax-related information([ID23])
 
 
 
an organisation or a company(organisation-replying-as)
 
SRZ-Steuerberatungsgesellschaft mbH
 
No(no-transparency-register)
 
Consultancy, law firm([ID7])
 
 
 
 
 
 
Germany([ID31])
 
National level (your country only)([ID4])
 
Tax([ID4])
 
Yes, I agree to my response being published under the name I indicate (name of your organisation/company/public authority or your name if your reply as an individual)(yes-contributions-publication)
b. The EU should try to achieve that further transparency initiatives are taken at international level, but it should not act alone and should leave the implementation to Member States([ID7])
 
No([ID8])
No([ID8])
Yes([ID7])
Yes([ID7])
Yes([ID7])
Yes([ID7])
Verantwortungsvoller Umgang mit vereinnahmten Steuergeldern seitens der Politik und Transparenz der Verwendung gegenüber dem Steuerzahler
Die Transparenz ist grundsätzlich bereits gegeben, da die Steuerbehörden über die entsprechenden Daten verfügen. Es muss darüber diskutiert werden in Welcher Form und welchem Umfang diese Daten der Öffentlichkeit zur Verfügung gestellt werden (siehe "c"). Das Ziel der Verbesserung der Transparenz darf nicht dazu führen, dass Unternehmer oder deren Berater noch weiter im bürokratischen Dschungel versinken! Für KMU ist der vorhandene Aufwand teilweise mit dem normalen Geschäftsverlauf kaum noch vereinbar.
+
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0
0
+
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+
+
+
+
0
0
0
0
0
0
-
-
-
0
0
0
+
+
+
+
+
+
c. OPTION C: Publication of anonymised/aggregated data by the EU tax authorities([ID25])
b. Public subsidies received([ID24])
c. Explanatory narrative information on tax-related information([ID25])
 
a. Very large enterprises with revenue of EUR 750M or larger enterprises + (as recommended in the BEPS 13)([ID23])
 
e. No opinion([ID27])
 
 
a. Reallocation of tax bases within Europe([ID23])
 
Wie oben angedeutet, gehe ich nur von einer Verschiebung des Steueraufkommens aus.
Der Aufwand würde, wie weiter oben bereits angedeutet, innerhalb der Unternehmen zum Anstieg bürokratischer Verpflichtungen führen, d.h. nur sehr große Gesellschaften könnten das leisten, KMU dürfen definitiv von der Berichterstattung nicht betroffen sein.
b. No consequence([ID24])
 
Aus meiner Sicht ausschließlich Nachteile, wie bürokratischer Aufwand, ggf. Förderung eines Neidfaktors, doppelte Datenerhebung, da diese den Behörden bereits vorliegen.
a. Name([ID23])
b. Nature of activities([ID24])
c. Location([ID25])
f. Profit or loss before tax([ID27])
g. Income tax (paid and accrued)([ID30])
i. Stated Capital([ID24])
l. List of subsidiaries of the parent enterprise operating in each country([ID27])
m. Public subsidies received([ID23])
 
 
r. None([ID39])
 
Bei aller Transparenz müssen gewisse Persönlichkeitsrechte gewahrt bleiben.
c. Aggregated income tax paid and accrued([ID25])
g. Analysis per sectors of activity([ID30])
 
No([ID24])
 
a. Very large enterprises with revenue of EUR 750M or larger enterprises + (as recommended by the BEPS 13)([ID23])
 
a. Enterprises with securities listed in the EEA([ID23])
c. If feasible, enterprises not established in the EEA and controlling operations in the EEA([ID25])
 
 
b. Enterprises’ operations in the EEA and outside the EEA when controlled from the EEA([ID24])
 
 
Yes([ID23])
Das ist im Detail schwer festzulegen, aus meiner Sicht spielen hier Größe, Branche, Organisationsform und Marktverhältnisse und Zielgruppen eine große Rolle.
Die von der EU geplanten Maßnahmen müssen international (global) abgestimmt sein, bzw. andere Märkte müssen von der Richtigkeit dieser Maßnahmen überzeugt werden, so dass dort innerhalb eines absehbaren Zeitraums die gleichen Regeln eingeführt werden.
Yes([ID23])
Auf Grund mangelnden volkswirtschaftlichen bzw. betriebswirtschaftlichen Verständnisses Unverständnis bzw. Neid innerhalb bestimmter Bevölkerungsschichten.
Eher nicht.
a. This will have no effects on enterprises’ tax planning([ID23])
 
 
 
 
 
Keine.
b. No consequence([ID24])
 
b. Limited verification is needed (existence of such report, consistency check)([ID24])
 
Yes([ID23])
Entsprechend der im jeweiligen EU-Mitgliedsstaat geltenden Gesetze, u.a. Persönlichkeitsrechte, Patente etc.
Siehe weiter oben!
c. No([ID25])
Wieder zusätzlicher bürokratischer Aufwand ohne wirklichen Nutzen!
 
 
a private individual(public-replying-as)
FRANCISCA TARAZAGA
 
 
 
 
 
 
 
 
 
 
 
Spain([ID48])
 
EU level([ID6])
 
Other([ID7])
european movement
Yes, I agree to my response being published under the name I indicate (name of your organisation/company/public authority or your name if your reply as an individual)(yes-contributions-publication)
d. The EU should be in the forefront and possibly go beyond the current initiatives at international level, for example by extending the current requirements to disclose tax information to the public to all other sectors([ID9])
 
Yes([ID7])
Yes([ID7])
Yes([ID7])
Yes([ID7])
Yes([ID7])
Yes([ID7])
 
 
+
+
+
+
+
+
d. OPTION D: Public disclosure of tax-related information by enterprises([ID26])
a. BEPS 13 information (Name, Nature of activities, Location, List of subsidiaries of the parent enterprise operating in each country, Revenue, Revenues split between related and unrelated parties, Number of employees, Profit or loss before tax, Income tax paid and accrued, Stated Capital, Accumulated earnings, Tangible assets)([ID23])
 
a. Very large enterprises with revenue of EUR 750M or larger enterprises + (as recommended in the BEPS 13)([ID23])
 
b. This will ensure that enterprises comply with tax rules and do not use tax gaps, mismatches and/or loopholes in tax rules in order to minimise the taxes they pay([ID24])
 
 
b. Increase in tax paid in Europe([ID24])
 
 
 
b. No consequence([ID24])
 
 
a. Name([ID23])
b. Nature of activities([ID24])
c. Location([ID25])
d. Revenue([ID26])
e. Number of employees([ID27])
f. Profit or loss before tax([ID27])
g. Income tax (paid and accrued)([ID30])
h. Revenues split between related and unrelated parties([ID23])
i. Stated Capital([ID24])
j. Accumulated earnings([ID25])
k. Tangible assets([ID26])
l. List of subsidiaries of the parent enterprise operating in each country([ID27])
m. Public subsidies received([ID23])
n. Tax rulings (based on definition as proposed by the Commission in March 2015)([ID23])
o. Employees working through subcontractors([ID23])
p. Pecuniary tax-related penalties administered by a country([ID39])
t. No opinion([ID42])
 
 
a. Aggregated revenue([ID23])
 
Yes([ID23])
 
b. At least large enterprises or groups (to be defined more specifically)([ID24])
 
a. Enterprises with securities listed in the EEA([ID23])
 
 
c. If feasible, enterprises’ operations in the EEA and outside the EEA even if not controlled from the EEA.([ID25])
 
 
No opinion([ID25])
 
 
No opinion([ID25])
 
 
b. This will ensure that enterprises comply with tax rules and do not use tax gaps, mismatches and/or loopholes in tax rules in order to minimise the taxes they pay([ID24])
 
 
 
b. Increase in tax paid in Europe([ID24])
 
 
d. No opinion([ID39])
 
 
 
No([ID24])
 
 
b. Yes, in addition to further public disclosure of tax-related information([ID24])
 
 
 
a private individual(public-replying-as)
Dr. Ruth Buellesbach
 
 
 
 
 
 
 
 
 
 
 
Germany([ID31])
 
International level([ID7])
 
Tax([ID4])
 
Yes, I agree to my response being published under the name I indicate (name of your organisation/company/public authority or your name if your reply as an individual)(yes-contributions-publication)
a. Current tax transparency requirements in the EU are sufficient (In the EU, enterprises have to make public their annual financial statement and consolidated financial statement which contains limited information on taxes. In addition, a country-by-country reporting has to be prepared and made public by extractive and forestry industries under the Accounting and Transparency Directives. And finally, financial institutions have to prepare and make public annually a country-by-country reporting under the Capital Requirement Directive)([ID6])
 
No([ID8])
No([ID8])
No([ID8])
Yes([ID7])
Yes([ID7])
No([ID8])
Nein
Nein
0
0
0
0
0
+
-
0
+
0
0
-
-
+
0
0
0
-
-
0
+
0
0
-
-
0
0
0
0
-
0
0
0
0
0
-
a. OPTION A: No EU Action([ID23])
a. BEPS 13 information (Name, Nature of activities, Location, List of subsidiaries of the parent enterprise operating in each country, Revenue, Revenues split between related and unrelated parties, Number of employees, Profit or loss before tax, Income tax paid and accrued, Stated Capital, Accumulated earnings, Tangible assets)([ID23])
 
c. Other([ID25])
Wenn überhaupt Maßnahmen, dann so, dass sie alle Unternehmen erfassen
a. This will have no effects on enterprises’ tax planning([ID23])
 
 
f. Other([ID27])
allenfalls geringere Verschiebungen zwischen EU-Staaten und ein Nachteil gegenüber Nicht-EU-Staaten
beträchtlicher Kostenaufwand mit Wettbewerbsnachteil gegenüber Nicht-EU-Staaten
für mich schlecht schätzbar; dürfte aber ganz erheblich sein
c. Hamper the fostering of a growth friendly environment and negatively impact the attractiveness of the EU as a place to invest.([ID25])
klarer Wettbewerbsnachteil solange die gleichen Regeln nicht weltweit eingeführt werden
laedt zur Missinterpretation und zum Missbrauch schuetzenswerter Daten ein
a. Name([ID23])
b. Nature of activities([ID24])
l. List of subsidiaries of the parent enterprise operating in each country([ID27])
 
 
 
r. None([ID39])
 
vgl. Frage 10
h. None([ID31])
 
No([ID24])
 
c. Other([ID25])
wenn überhaupt, dann alle Unternehmen
a. Enterprises with securities listed in the EEA([ID23])
b. Enterprises established in the EEA([ID24])
c. If feasible, enterprises not established in the EEA and controlling operations in the EEA([ID25])
 
Entscheidend sollte der Link zu EU-Maerkten sein: Selektivauswahl verletzt den Gleichheitsgrundsatz, da der sachliche Grund zur Differenzierung fehlt: Jede Organisationsform wie auch Privatpersonen koennen Steuerplanung betreiben.
d. Other([ID31])
wenn überhaupt, dann alle Tätigkeiten
Gleichheitsgrundsatz
Yes([ID23])
Wettbewerbern wird die Detailanalyse der operativen / finanziellen Situation der Konkurrenz ermöglicht
global identische Handhabung
Yes([ID23])
(un)bewusste Fehlinterpretation durch NGOs, politische Medien und steuerliche Laien // Unternehmen zu Unrecht an Pranger gestellt
Aermere Laender ausserhalb der EU bekommen dadurch Scheinargumente, um Steuersubstrat aus EU-Ländern in ihre Länder zu lenken
a. This will have no effects on enterprises’ tax planning([ID23])
 
 
 
a. Reallocation of tax bases within Europe([ID23])
c. Decrease in tax paid in Europe([ID25])
f. Other([ID32])
loest einen weiteren Kostenschub aus
 
c. Hamper the fostering of a growth friendly environment and negatively impact the attractiveness of the EU as a place to invest.([ID25])
waere ein Hinderungsgrund fuer EU-Auslaender, ihren Hauptsitz oder ihr Hub in die EU zu verlegen
a. No, the information should not be verified([ID23])
 
Yes([ID23])
bei Veroeffentlichung entfaellt jeder Datenschutz, ohne dass dies verhindert werden koennte
 
c. No([ID25])
 
EU-Laender verlieren zunehmend an Wettbewerbsfaehigkeit gegenüber dem Rest der Welt. Die EU sollte daher ueber Massnahmen nachdenken, diesem Trend zu begegnen, statt ihn noch weiter zu beschleunigen.
 
an organisation or a company(organisation-replying-as)
 
Transparency International Czech Republic
 
No(no-transparency-register)
 
Non-governmental organisation([ID11])
 
 
 
 
 
 
Czech Republic([ID26])
 
International level([ID7])
 
Other([ID7])
anti-corruption, education, system changes, investigative, analytics, law, Anti-corruption Legal Advice Centre (ALAC)
Yes, I agree to my response being published under the name I indicate (name of your organisation/company/public authority or your name if your reply as an individual)(yes-contributions-publication)
d. The EU should be in the forefront and possibly go beyond the current initiatives at international level, for example by extending the current requirements to disclose tax information to the public to all other sectors([ID9])
 
Yes([ID7])
No opinion([ID9])
Yes([ID7])
No opinion([ID9])
Yes([ID7])
Yes([ID7])
Positively motivate companies which disclose their overall corporate and tax structure to the public by providing them a tangible competitive advantage which will allow them to gain money on the fact that they are transparent.
In relation to Option D in addition to the country-by-country reporting the disclosure of the corporate ownership structure up to the ultimate beneficial owners is necessary (in fact, it will be naturally included because without knowing to which countries the corporate structure extends it is not possible to do any „country-by-country“ reporting. A public register of such information is necessary – such public register is now under construction by Transparency International Czech Republic and will be ready for use by September/October. The Commission, of course, will be offered access rights to use this public register.
+
+
+
+
+
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d. OPTION D: Public disclosure of tax-related information by enterprises([ID26])
d. Other([ID26])
All information under point a.) plus the global effective corporate tax rate, the amount of corporate tax paid in the EU and information about whether the company has disclosed its corporate ownership structure up to the ultimate beneficial owner. These information will be disclosed on the TAXPARENT mark which will be granted once the company discloses its corporate structure up to the ultimate beneficial owner and the necessary elements (revenues (breakdown related – unrelated), profit or loss before tax, income tax paid and accrued) of all subsidiaries of the group for determination of the global effective corporate tax rate and the amount of corporate tax paid in the EU.
c. Other([ID25])
All enterprises shall be covered because in particular the small can sell easily the fact that they are paying corporate taxes at the rate close to the nominal statutory rate, i.e. their effective corporate tax rate is high and if this can be communicated to consumers they can gain competitive advantage over larger companies whose global effective corporate tax rate would be lower and thus less attractive to consumers. Also all companies receiving public subsidies, public contracts and companies active in sensitive regulated sectors (gambling, trade in arms, nuclear fuel and waste disposal, offshore consultancy, owning of energy networks, financing of political party etc.) shall be covered by requirements of corporate ownership transparency and tax information transparency.
b. This will ensure that enterprises comply with tax rules and do not use tax gaps, mismatches and/or loopholes in tax rules in order to minimise the taxes they pay([ID24])
 
The TAXPARENT mark as a positive incentive and a prohibition to access public money (subsidies, public contracts) and certain regulated activities (gambling, nuclear fuel and waste disposal, offshore consultancy, financing of political party etc.) in the absence of tax transparency. The TAXPARENT mark which a company or a group of companies will be able to obtain from Transparency International Czech Republic (as of 09/10 2015) - upon disclosing its corporate ownership structure up to the ultimate beneficial owner(s) and elements necessary for the determination of the global effective corporate tax rate, (revenues (breakdown related – unrelated), profit or loss before tax, income tax paid and accrued) of all subsidiaries of the group for determination of the global effective corporate tax rate and the amount of corporate tax paid in the EU – will allow companies to sell to consumers the fact that they are transparent as far as their corporate ownership and tax structure is concerned.
b. Increase in tax paid in Europe([ID24])
 
Tax transparency, implemented in the form, of a taxparent mark scheme would increase public income from corporate tax collected from firms linked to tax havens and be more successful in fighting tax avoidance: first, a group fo companies whose global effective corporate tax rate would be below 10 %, for example 4 %, would be obliged to disclose its corporate structure and the real amount of its global effective corporate tax rate on any business document and communication made to consumers; alternatively, it could make a voluntary top-up payment of its global profits to raise its global effective corporate tax rate above 10 % and avoid the obligatory transparency. This voluntary top-up payment would be paid to the budget of the EU or Member States. Second, enhanced tax transparency could lower corruption in public contracts and disposal with public assets, and thus make savings of public expenses. Apart from that the state could better enforce targeted international sanctions.
Each company which will want to get the TAXPARENT mark will simply enter its corporate ownership structure into prepared on-line template; in addition, in respect of each company within the structure it will indicate the amount of effective corporate tax paid in each jurisdiction. Then, it attaches the justifying documents, for example, a certificate from the companies registry or the published accounting documents. The web application will then create corporate structure and compute the global effective corporate tax rate. Then, it will generate a TAXPARENT mark indicating the amount of global effective corporate tax rate and the number of stars reflecting the amount of corporate tax paid in all the EU countries. For the small companies with simple corporate structures will be easy. It will be slightly more time-consuming for larger corporations with more complex ownership structure. Yet, getting the mark will be non-discriminatory and proportionate to the size of the company.
a. Constitute a feature of a growth friendly environment and foster the attractiveness of the EU as a place to invest.([ID23])
 
TAXPARENT mark will bring a simple and understandable means for the consumers how to differentiate between clean and responsible companies form the opaque and tax avoiding ones. Consumers understand and appreciate those marks from which they can directly elicit what they mean: from the TAXPARENT mark they will understand how much corporate tax the company pays. Hence, consumers will be incited to buy products of companies with TAXPARENT mark which will create the virtuous circle since, in turn, it will attract businesses to get this mark. authorities granting public funds could start to require that private companies which apply for public contracts and grants have the TAXPARENT mark. The conditions for obtaining TAXPARENT mark are non-discriminatory and in compliance with public procurement laws. This would again trigger a virtuous circle: authorities would grant public monies only to companies whose ownership structure, up to the ultimate beneficial owners, would be publicly known.
a. Name([ID23])
c. Location([ID25])
d. Revenue([ID26])
f. Profit or loss before tax([ID27])
g. Income tax (paid and accrued)([ID30])
h. Revenues split between related and unrelated parties([ID23])
l. List of subsidiaries of the parent enterprise operating in each country([ID27])
m. Public subsidies received([ID23])
 
 
 
 
First, in addition to the country-by-country reporting the disclosure of the corporate ownership structure up to the ultimate beneficial owners is necessary (in fact, it will be naturally included because without knowing to which countries the corporate structure extends it is not possible to do any „country-by-country“ reporting). Thanks to the disclosure of the corporate ownership structure the authorities/public will be able to see in which countries the multinational corporations has its subsidiaries. Second, the global effective corporate tax rate of the group is necessary to be shown to consumers so that consumers can include this information into their purchasing decisions, and thus, give them an incentive to buy products of companies whose gobal effective corporate atx rate is higher.
j. No opinion([ID33])
 
Yes([ID23])
We would add it to the information from businesses which we would use for running the taxparent web application, containing the publicly available the taxparent database of corporate and tax structures of companies which applied for the TAXPARENT mark.
c. Other([ID25])
Any enterprise, if you at the same time create a mechanism, such as the TAXPARENT mark scheme, allowing enterprises which are transparent from the corporate ownership and tax perspective to make money on this transparency.
b. Enterprises established in the EEA([ID24])
 
 
e. No opinion([ID31])
 
 
No([ID24])
 
 
No([ID24])
 
If corporate ownership structures up to the ultimate beneficial ownership were disclosed together with the „country-by-country reports“, it would help significantly to eliminate corruption, conflict-of-interest and enforcement of targeted internatioal economic sanctions. Although public authorities must ensure that sanctioned persons are not involved in economic transactions, including transfers of public funds to private entities controlled by these persons, they have no or very limited means to obtain information about whether legal entities are effectively controlled or owned by the sanctioned individuals. If such a sanctioned individual owns or controls an entity receiving public money from the taxpayers, he just selects a country which does not register or communicate information about corporate ownership to authorities in the EU to avoid effects of these sanctions and continue to control or own entities receiving public money from the taxpayers.
b. This will ensure that enterprises comply with tax rules and do not use tax gaps, mismatches and/or loopholes in tax rules in order to minimise the taxes they pay([ID24])
 
Thanks to the fact that a corporation which would like to get the taxparent mark will have to disclose and evidence it corporate ownership structure up to ultimate beneficial owners, wherever they would be in the world, even in offshore tax haven. It would have also disclose and evidence how much corporate tax it pays in which country and that the overall overage exceeds 10 %. The taxparent mark as such, if it is successful, will be capable to create a de facto standard of good behaviour so that it would become socially inadmissible to buy or trade with non-taxparent firms. This can create social pressure on non-taxparent firms. However, to oblige companies not to channel out funds to tax havens could only be achieved if the taxparent mark was a part of a binding law, and in addition if the firms whose overall effective corporate tax rate were below 10 %, would have to communicate their real effective corporate tax rate to consumers and the public.
For small firms, which are obligatorily transparent already today it will be very easy to obtain the taxparent mark. Entering information which they already disclose in corporate registers into the taxparent web application will take them at most several minutes. Thanks to this they will obtain a tangible competitive advantage in the form of a taxparent mark. As soon as more small firms will have the taxparent mark also larger companies will start to apply for it in order not to loose clients. Then a competition between the firms will arise as to who will have a higher number on the taxparent mark or have more stars as this will help them to attract customers. Moreover, the state could reward transparent firms by an easier access to public contracts or lesser frequency of tax controls. If the company has a transparent ownership or tax structure, it is less likely that it is engaged in tax avoidance or corruption.
b. Increase in tax paid in Europe([ID24])
 
Assuming that a certain number of companies in the given sector would obtain the taxparent mark, it can be expected that competitors would range themselves in several groupings with levels of more or less similar amount of gobal effective corporate atx rate (GECTRs) and number of stars. The first expected reaction of companies with lower GECTRs would be the fear that they could be losing customers to companies with higher effective tax rates within the given group of competitors. The taxparent solution anticipates this and provides lower taxed companies with a possibility to make a special voluntary "top-up payment" to public budgets to raise their GECTR on the taxparent mark and catch-up with higher tax rate competitors. Given the fact that the taxparent mark is based on annual financial accounts and thus needs to be renewed every year, the businesses would be able to test whether making a top-up payment and increasing the amount of GECTR on the taxparent mark pay out.
a. Constitute a feature of a growth friendly environment and foster the attractiveness of the EU as a place to invest.([ID23])
SMEs by their nature cannot create opaque corporate structures. Hence, they cannot hide parts of their corporate structures in non-transparent tax havens and make them invisible to tax authorities of states where they create their revenues. SMEs cannot shift funds through opaque corporate structures from one jurisdiction to another. Unlike multinational corporations SMEs thus do not have a possibility to avoid corporate tax in countries where they operate and create revenues. As a result, SMEs have significantly higher „tax costs“ (between 30 to 15%) than multinational corporations (between 5 to 0%). Without sufficient information available economic operators cannot distinguish between low-risk and high risk transactions. If parties do not know with whom they are dealing, they risk making sub-optimal investments, e.g. the risk of not being paid. They also run reputational risk since they do not know whether they are not unintentionally financing criminal or terrorist activities.
b. Limited verification is needed (existence of such report, consistency check)([ID24])
 
No([ID24])
 
Tax transparency in the form of TAXPARENCY, i.e. a disclosure of corporate ownership and tax structures via a public database allowing companies to obtain the TAXPARENT mark will be extremely beneficial for microenterprises and SMEs. A microenterprise/SME, such as a limited liability company with direct ultimate owners (natural persons) is today in a number of Member States obligatorily transparent as the direct ultimate owners have to appear in the commercial register where such company has also to file its financial accounts including the information on tax on profit or loss and the amount of profit. Hence, for such a company to obtain the TAXPARENT mark will be extremely easy. Moreover, such a small company will have its effective corporate tax rate displayed on the TAXPARENT mark at a relatively high level close to the nominal statutory tax rate. This will procure a competitive advantage to such a small company compared to a bigger taxparent or non-taxparent company.
b. Yes, in addition to further public disclosure of tax-related information([ID24])
It can be an additional information, but those descriptions will be written by lawyers so that the liability of the company is not engaged. This will mean that they will not be understandable to normal citizens and nobody will read them. One simple number indicating how much the company pays in which jurisdiction (the global effective corporate tax rate) backed up a by a public database allowing to find out how much it makes for each country by simple clicking on the interactive taxparent mark placed on the website of the company will be much more effective solution.
TAXPARENCY project which provides a legislative solution to the problem of corporate tax avoidance. This solution consist in tracking and exposing corporations which are not paying their fair share to the society. Formally, the described TAXPARENCY solution is presented in the form of (i) a proposal of a model EU legislative instrument on corporate taxparency, (ii) a proposal of a model OECD Convention and guidelines on corporate taxparency, and (iii) a proposal of a model law on corporate taxparency. In addition, Transparency International Czech Republic intends to start to grant the TAXPARENT mark in the Czech Republic by the end of this year and to extend it to other countries of the EU during the next year. The taxparent web application publicly registering corporate ownership structures and calculating the global effective tax rate of companies on the basis of elements of the country-by-country reports will be created and made functional in the course of the year 2015.
a private individual(public-replying-as)
Patricia Caron
 
 
 
 
 
 
 
 
 
 
 
Belgium([ID22])
 
National level (your country only)([ID4])
 
Other([ID7])
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