Action Plan on Corporate Taxation
On 17 June 2015, the Commission adopted an Action Plan
for fair and efficient corporate taxation in the EU.
for fair and efficient corporate taxation in the EU.
The Action Plan sets to reform the corporate tax framework in the EU, in order to tackle tax abuse, ensure sustainable revenues and support a better business environment in the Single Market.
See the timeline.
. 5 Key Areas for Action have been identified:
2. Ensuring fair taxation where profits are generated
3. Creating a better business environment
4. Increasing transparency
5. Improving EU coordination
A map of non-cooperative tax jurisdictions has also been published, in a move to reinforce the EU's response to external threats to Member States' tax bases.
The Commission also adopted a decision to prolong the Platform on Tax Good Governance, and revise its scope and working methods.
For further information
- Action Plan for a Fair and Efficient Corporate Tax System in the EU (COM/2015/302 -Annex )
- Commission Staff Working Document: Corporate Income Taxation in the European Union (SWD/2015/121)
- Press release on the Action Plan for a fair and more efficient corporate tax system in the EU
- Questions & Answers on the Action Plan for a fair and more efficient corporate tax system in the EU
- Questions & Answers on the CCCTB Re-launch
- Press release on the consultation on country-by-country reporting
- Statement by Commissioner Moscovici on the Action Plan
- Map of third country non-cooperative tax jurisdictions
The map was drawn up on the basis of work done by the Platform for Tax Good Governance and the information provided by EU Member States.
Top 30 listed countries: Andorra, Liechtenstein, Guernsey, Monaco, Mauritius, Liberia, Seychelles, Brunei, Hong Kong, Maldives, Cook Islands, Nauru, Niue, Marshall Islands, Vanuatu, Anguilla, Antigua and Barbuda, Bahamas, Barbados, Belize, Bermuda, British Virgin Islands, Cayman Islands, Grenada, Montserrat, Panama, St Vincent and the Grenadines, St Kitts and Nevis, Turks and Caicos, US Virgin Islands.
Panama is listed by Bulgaria, Croatia, Estonia, Greece, Italy, Latvia, Lithuania, Poland, Portugal, Slovenia, and Spain.
Full text in the European Commission website http://ec.europa.eu/
