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Document 52021PC0565

    Initiative summary:
    Several actions at EU level over the recent years provided new powerful instruments to tackle the use of abusive and aggressive tax structures by taxpayers operating cross-border. Even after these extremely important developments, legal entities and arrangements with no or only minimal substance and economic activity continue to pose a risk. The Commission will explore the most adequate options to ensure that entities in the EU without substance will not benefit from tax advantages.
    EuroVoc thesaurus:
    common tariff policy; fiscal policy; tax evasion; tax avoidance; organisation; tax law; corporation tax; European tax cooperation; tax collection; taxpayer; tax harmonisation; EU Member State