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Please use this identifier to cite or link to this item: http://hdl.handle.net/1942/20264

Title: 'Tax Rulings’ in the EU Member States, Study for the ECON Committee
Authors: Van de Velde, Elly
Issue Date: 2015
Publisher: European Parliament. Directorate-General for Internal Policies. Policy department A
Abstract: This paper forms part of a series of analytical pieces on the absence of EU-coordination regarding aggressive tax planning and its effects, prepared by Policy Department A at the request of the ECON Committee of the European Parliament. It deals with the question what advance tax rulings, advance pricing agreements and other tax arrangements currently are like and how they are meant to develop. Therefore, it is necessary to understand the reasons of their existence and to know the legal and policy limits that should be taken into account on OECD, EU and national levels. The paper gives an overview of the features of tax rulings in general and of the tax rulings practices in the 28 Member States in concrete terms.
URI: http://hdl.handle.net/1942/20264
Link to publication: http://www.europarl.europa.eu/RegData/etudes/IDAN/2015/563447/IPOL_IDA(2015)563447_EN.pdf
Category: R2
Type: Research Report
Appears in Collections: Research publications

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