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

This procedure concerns a proposal for a directive aimed at establishing rules to prevent aggressive tax avoidance practices. It seeks to ensure that companies pay tax where they actually conduct their economic activities and generate their value, preventing the shifting of profits to low-tax jurisdictions. This measure primarily affects multinational corporations and their tax reporting obligations. It aims to create a fairer tax system across the EU, reducing revenue losses for member states' national budgets.