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Domain: All, Directory code, 2nd level: Prevention of tax evasion and avoidance, Search language: English
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Regulation (EU) 2021/847 of the European Parliament and of the Council of 20 May 2021 establishing the ‘Fiscalis’ programme for cooperation in the field of taxation and repealing Regulation (EU) No 1286/2013

PE/35/2021/INIT

In force

CELEX number:
32021R0847
Form:
Regulation
Author:
European Parliament, Council of the European Union
Date of document:
20/05/2021; Date of signature

Proposal for a COUNCIL DIRECTIVE on transfer pricing

COM/2023/529 final

CELEX number:
52023PC0529
Form:
Proposal for a directive
Author:
European Commission, Directorate-General for Taxation and Customs Union
Date of document:
12/09/2023

COMMISSION STAFF WORKING DOCUMENT IMPACT ASSESSMENT REPORT Accompanying the documents Proposal for a Council Directive on Business in Europe: Framework for Income Taxation (BEFIT) and Proposal for a Council Directive on Transfer Pricing

SWD/2023/308 final

CELEX number:
52023SC0308
Form:
Impact assessment
Author:
European Commission, Directorate-General for Taxation and Customs Union
Date of document:
12/09/2023

COMMISSION STAFF WORKING DOCUMENT EXECUTIVE SUMMARY OF THE IMPACT ASSESSMENT REPORT Accompanying the documents [ ] Proposal for a Council Directive on Business in Europe: Framework for Income Taxation (BEFIT) and Proposal for a Council Directive on Transfer Pricing

SWD/2023/309 final

CELEX number:
52023SC0309
Form:
Summary of impact assessment
Author:
European Commission, Directorate-General for Taxation and Customs Union
Date of document:
12/09/2023

European Parliament legislative resolution of 17 January 2023 on the proposal for a Council directive laying down rules to prevent the misuse of shell entities for tax purposes and amending Directive 2011/16/EU (COM(2021)0565 — C9-0041/2022 — 2021/0434(CNS))

CELEX number:
52023AP0004
Form:
Legislative resolution
Author:
European Parliament, Committee on Economic and Monetary Affairs
Date of document:
17/01/2023; Date of vote

Summary of the Opinion of the European Data Protection Supervisor on the Proposal for a Council Directive amending Directive 2011/16/EU on administrative cooperation in the field of taxation 2023/C 199/04 (The full text of this Opinion can be found in English, French and German on the EDPS website https://edps.europa.eu)

CELEX number:
52023XX0607(01)
Form:
Summary
Author:
European Data Protection Supervisor
Date of document:
07/06/2023; Date of publication

Opinion of the European Economic and Social Committee on the Proposal for a Council Directive amending Directive 2011/16/EU on administrative cooperation in the field of taxation (COM(2022) 707 final — 2022/0413 (CNS))

EESC 2022/06314

CELEX number:
52022AE6314
Form:
Opinion
Author:
European Economic and Social Committee
Date of document:
22/03/2023; Date of vote

Commission Implementing Regulation (EU) 2023/823 of 13 April 2023 laying down detailed rules for implementing certain provisions of Council Directive 2011/16/EU as regards the assessment and determination of equivalence of information in an agreement between the competent authorities of a Member State and a non-Union jurisdiction

C/2023/2352

In force

CELEX number:
32023R0823
Form:
Implementing regulation
Author:
European Commission, Directorate-General for Taxation and Customs Union
Date of document:
13/04/2023; Date of adoption

European Parliament resolution of 4 October 2022 on the impact of new technologies on taxation: crypto and blockchain (2021/2201(INI))

CELEX number:
52022IP0335
Form:
Own-initiative resolution
Author:
European Parliament, Committee on Economic and Monetary Affairs
Date of document:
04/10/2022; Date of vote

Opinion of the European Economic and Social Committee on Proposal for a Council Directive on laying down rules on a debt-equity bias reduction allowance and on limiting the deductibility of interest for corporate income tax purposes (COM(2022) 216 final – 2022/0154 (CNS))

EESC 2022/02917

CELEX number:
52022AE2917
Form:
Opinion
Author:
European Economic and Social Committee
Date of document:
26/10/2022; Date of vote
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