On 21 June 2016, the Council agreed on a draft directive addressing tax avoidance practices commonly used by large companies.
The
directive is part of a January 2016 package of Commission proposals to
strengthen rules against corporate tax avoidance. The package builds on
2015 OECD recommendations to address tax base erosion and profit shifting (BEPS).
The directive addresses situations where corporate groups take advantage of disparities between national tax systems
in order to reduce their overall tax liability. Corporate taxpayers may
benefit from low tax rates or double tax deductions. Or they can ensure
that categories of income remain untaxed by making it deductible in one
jurisdiction whilst in the other it is not included in the tax base.
The outcome distorts business decisions and risks creating situations of
unfair tax competition.
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