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2) Racing to the bottom (race-to-the bottom)

Aurifex



The strategy of some states of the world for the good of their budgets and interests has been (and still is) luring big companies with favorable tax breaks or overall fiscal system set-up. Branch offices of multinational corporations registered in such states generally do not have any value at the point of registration and only serve to reduce the tax burden on parent companies.

In many cases, it was found that the effective tax rate for such companies was less than 1% of the tax base, which was due to an inter-state competition for the best conditions.

An example of this practice is the LuxLeaks Findings - they revealed that up to 1600 companies resided at one address.

The European Commission is struggling against these regimes on the basis of rules affecting the single internal market. Investigation based on authority under Article 107 and. TFEU ​​has commanded Apple and Ireland that the setting of the tax system in Ireland is illegal state aid, and that Apple has to pay $ 13 billion from the tax debt.

proposed solutions - CCCTB (Common Consolidated Corporate Tax Base); greater oversight by the Commission over national states. https://ec.europa.eu/taxation_customs/business/company-tax/common-consolidated-corporate-tax-base-ccctb_en


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  • Antigone
    le 29/10/2018 à 12:35

    Ces partie là ne contiennent que des commentaires et pas de proposition développée (juste les phrases finales). Je pense qu'on peut proposer a minima de les simplifier voire de les éliminer et de clarifier la phrase finale qui contient des propositions ou mieux les relier et les inclure avec la partie "proposals".


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