Annexes to COM(2018)146 - Time to establish a modern, fair and efficient taxation standard for the digital economy

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dossier COM(2018)146 - Time to establish a modern, fair and efficient taxation standard for the digital economy.
document COM(2018)146 EN
date March 21, 2018
Annex for summary of taxation initiatives.

(7)

Council Directive (EU) 2015/2376; Council Directive (EU) 2016/881; Council Directive (EU) 2016/2258; COM(2016) 198 final and COM(2017) 335 final.

(8)

Council Directive (EU) 2016/1164 and Council Directive (EU) 2017/952.

(9)

  http://www.consilium.europa.eu/en/press/press-releases/2017/12/05/taxation-council-publishes-an-eu-list-of-non-cooperative-jurisdictions/

http://www.consilium.europa.eu/en/press/press-releases/2018/01/23/taxation-eight-jurisdictions-removed-from-eu-list/

(10)

Directive on VAT on e-commerce, proposal adopted by the Commission on 1.12.2016 (COM(2016) 757 final) and adopted by the Council on 5.12.2017. (COUNCIL DIRECTIVE (EU) 2017/2455).

(11)

COM(2016) 685 final and COM(2016) 683 final.

(12)

 COM/2016/0198 final.

(13)

  https://ec.europa.eu/commission/sites/beta-political/files/reflection-paper-globalisation_en.pdf  

(14)

According to the methodology in chapter IV of UNCTAD's World Investment Report 2017  (pages 174-175).

(15)

OECD/G20 Base Erosion and Profit Shifting Project (2013).

(16)

SWD(2018) 81 final.

(17)

Annex 2 of the Impact Assessment accompanying the proposals (SWD(2018) 81 final) presents a detailed summary of the results.

(18)

European Parliament legislative resolution of 15 March 2018 on the proposal for a Council directive on a Common Corporate Tax Base (COM(2016)0685 – C8-0472/2016 – 2016/0337(CNS)); and

European Parliament legislative resolution of 15 March 2018 on the proposal for a Council directive on a Common Consolidated Corporate Tax Base (CCCTB) (COM(2016)0683 – C8-0471/2016 – 2016/0336(CNS)).

(19)

15 out of 21 Member states that have replied to the Commission's consultation were of the opinion that the current situation could push some Member states towards adopting unilateral measures.

(20)

Part of the proceeds could be dedicated as revenue for the EU budget, for example, in the context of the own resources decision for the period of the next multiannual financial framework.

(21)

 OECD (2018), Tax Challenges Arising from Digitalisation – Interim Report 2018: Inclusive Framework on BEPS, OECD Publishing, Paris. http://dx.doi.org/10.1787/9789264293083-en