Communication from the Commission on new requirements against tax avoidance in EU legislation governing in particular financing and investment operations (Dokument liegt nicht in deutscher Sprache vor) K(2018) 1756 endg.
This procedure concerns a European Commission communication aimed at strengthening EU legislation to prevent tax avoidance. It specifically focuses on closing loopholes used in financing and investment operations to ensure that companies pay fair taxes where they generate their profits. This affects corporations and financial institutions operating within the EU. It proposes stricter rules on how investment and financing activities are structured to prevent artificial tax reduction schemes.