The Anti Tax Avoidance Package

EESC opinion: The Anti Tax Avoidance Package

Key points:

The EESC welcomes the Commission's initiative.

The Committee suggests:

  • that the measures taken should align with what has actually been agreed at OECD level;
  • that uniform implementation is ensured;
  • to explore that whether and how the proposed rules can also be applied to financial corporations;
  • that the switch-over clause should be applied directly to all taxpayers who have generated income in jurisdictions acknowledged to be tax havens;
  • that the rules on controlled foreign companies set out in the proposal for a directive should be supported;
  • that the proposal should not apply to SMEs;
  • that Member States disclose the reports on financial results which will be subject to the automatic exchange of information;
  • that a list of countries or regions which refuse to apply good governance standards in tax matters should be drawn  up.