EU-voorstel: Richtlijn inzake vaststelling van regels ter bestrijding van belastingontwijkingspraktijken COM (2016) 26

This proposal aims to establish common rules across the EU to prevent companies from exploiting differences between national tax systems to avoid paying taxes. It seeks to ensure fair competition and adequate tax revenues for member states. The directive will affect businesses operating within the EU, particularly large multinational corporations. It introduces measures to tackle aggressive tax planning and improve tax transparency.