By Davide Anghileri, University of Lausanne
The three institutions of the EU (Parliament, Council and Commission) should consider moving to qualified majority voting in the field of taxation, the EU Commission said in a policy paper released Wednesday.
Removing the national vetoes on tax matters could allow for “more efficient law-making” said the Commission said in the paper, which outlined Commission priorities for the coming year and described its vision for how the European Union can demonstrate added value during this crucial period in the run-up to the European Parliament elections.
In the field of the taxation, the Commission also stressed the importance of adopting proposals on fair taxation in the digital economy, the common consolidated corporate tax base, and the creation of a single EU value added tax definitive regime.
These commitments are at the basis to create a deeper and fairer internal market with a strengthened industrial base the Commission said.
Davide Anghileri
Davide Anghileri is a PhD candidate at the University of Lausanne, where he is writing his thesis on the attribution of profits to PEs. He researches transfer pricing issues and lectures for the Master of Advanced Studies in International Taxation and Executive Program on Transfer Pricing.
Anghileri, a Contributing Editor at MNE Tax, previously worked as a policy advisor to the Swiss government on BEPS issues.
Davide can be reached at [email protected].
Latest posts by Davide Anghileri (see all)
- Swiss government approves new law governing tax treaties - November 11, 2020
- EU states’ compliance with tax avoidance directives assessed in Commission report - August 26, 2020
- Italy clarifies VAT reporting obligations of online marketplaces - June 16, 2020
- EU blacklist: Cayman Islands added with other three jurisdictions - February 18, 2020
- Italy adopts digital services tax, notional interest deduction - January 8, 2020
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