It did take some time, but on March 16th the special committee of the European Parliament TAXE started with its work. It is a big chance to reveal who bears the blame of tax dumping favoured by governments and multinational corporations. The investigation in the European Parliament can help to push for effective laws in Europe. We Greens have presented an ambitious roadmap showing what we want to investigate. All details can be found here: http://www.greens-efa.eu/special-committee-roadmap-13665.html
We want to put special emphasis on transparency on this issue. Therefore, I will publish all important documents on this site.
TAXE report
TAXE final report 4.11.2015 (as tabled to Plenary after the votes of last TAXE Committee meeting)
Comments on the Draft report from Stakeholders
CFE comments on the draft TAXE Report
PWC Thoughts relating to the draft report of the TAXE Committee (we received this input from PWC; since the beginning of the TAXE committee, we were in contact with PWC to exchange views on tax issues, but until this contribution “Thoughts relating to the draft report” the contact person at PWC did not reveal that we were not the only group with whom PWC had contact with)
Basics
Proposal on Automatic Exchange of Information on Tax Rulings_DG TAXUD_260315
State aid control and fiscal State aid_DG COMP_260315
TAXE_Coordinators_21 May_Decisions
MP_AL_Schulz_mandate extension
| Milestone | Date |
| Circulation of draft report | Friday, 17.07 |
| Presentation of draft report | Monday, 07.09 |
| Second exchange of views on the draft report | Thursday, 17.09 |
| Deadline for AMs (AT4AM) | Tuesday, 22.09, 11.00 |
| Vote in TAXE | Thursday 15.10, a.m. |
| Vote in Plenary | November II |
Multinationals
Reply from Schulz to Lamassoure_non-cooperation of MNCs (NEW!)
Letter of Quaestors to Lamassoure on non-cooperative MNCs 30.10.2015 (NEW!)
Corporations invited for meeting on 16 Nov 2015 (status 04.11.2015) (NEW!)
Access to documents
List of countries – consultation of docs
Jurisconsult_Request of legal opinion_duty of COM and MS
Requests of documents
Letter from LUX MOF Gramegna and GSC SG
Studies related to aggressive corporate tax planning
Letter to MS representatives TAXE Guernsey
Letter to MS representatives TAXE Jersey
Nat Parliaments_ Info request_EN
Answers from Member States, Commission and Council
Germany reply_EN version 02.09.2015
Reply from DG TAXUD 03.08.2015
Reply from Commissioner Moscovici to TAXE 31.08.2015
Reply from Commissioner Vestager
Hearings
Latest:
TAXE_Newsletter_7 September 2015
Multinationals (23 June 2015):
Multinational corporations invited_as of 250615
Draft agenda TAXE 23 June 2015
Agenda In Detail TAXE_23 June 2015
Margrethe Vestager, Wolfgang Nolz and stakeholders (5 May 2015):
EY Response to TAXE follow-up questions -5 May 2015_150615
Bill Dowell_Deloitte_introductory statement
Jane McCormick_KPMG_introductory statement
KPMG_JaneMcCormick_Follow-up question – 5 May 2015_180615
Stef van Weeghel_PwC_introductory statement
Stef van Weeghel_PwC_article_EN
PwC answers to TAXE committee follow-up questions 5 May 2015 for Big Four. .09.06.2015
TAXE questions and CFE answers 16 April 2015
FEE – 2015-05-08 response to TAXE Committee
International Consortium of Investigative, writers and experts (11 May 2015):
Agenda Hearing ICIJ, reporters, experts 11 May 2015
Mario Monti, Antoine Deltour and EURODAD (1 June 2015):
Draft Agenda Hearing 1st June 2015
Meeting Minutes Hearing 1 June 2015
Richard Murphy Introductory Speech
Workshop (2 June 2015):
Draft programme Workshop TAXE_2 June
Technical_Meeting _Tax_Rulings_2015_6_2_Programme
Introduction Workshop Tax Rulings 6_2
Actes du colloque sur les 15 ans du Code de conduite
Droit_de_l’Union_européenne _chronique_de_2011
L’échange des rescrits et des accords préalables en matière de prix de
National Parliaments (17 June 2015):
DRAFT Programme meeting 17 June_Role of Parliaments
List of Participants National Parliaments Meeting 17 June 2015
Documents for the meeting 17 June
Contributions from NPs_ as of 24062015
Delegation Visits
Belgium (12 May 2015)
Draft programme_BE_12 May 2015
List_Participants_BE_12 May 2015
Fact Sheet Belgium – Roadmap for Green delegation
Note for the Delegation – Taxe Committee
Unique-tax-incentives-in-Belgium
Summary report_Belgian Minister of Fianance_170615
Luxembourg (18 May 2015)
Draft programme_LUX_18 May 2015
Final programme_LUX_18 May 2015
List_Participants_LUX_18 May 2015
Fact Sheet LUX – Green delegation
Report Krecké (leaked document, important pages are still missing in this version)
The Effective Tax Rate of the Largest US and EU Multinationals
Total Tax Contribution Luxembourg_PWC-2013
Switzerland (22 May 2015)
FINAL Draft programme_CH_22 May 2015
Fact Sheet Switzerland – Green delegation
Meeting with Gibraltar’s Chief Minister Fabian Picardo (27 May 2015)
GIBR state aid invest DG COMP letter Oct 2013
GIBR state aid invest DG COMP Oct 2013
GIBR state aid invest DG COMP Oct 2014
Ireland (28 May 2015)
Draft programme_IRL_28 May 2015
List_Participants_IRL_28 May 2015
FactSheetIreland – Roadmap Green Delegation
Documentation for the TAXE visit to Ireland
From Double Irish to Bermuda Triangle 2014
IRL Parl on Global Corporate Taxation Dec 2014
Netherlands (29 May 2015)
Draft programme_NL_29 May 2015
FactSheetNetherlands – Roadmap Green Delegation
Documentation for the TAXE visit to the Netherlands
NL – Reasoned opinion on proposed CCCTB of Dutch House of Representatives
NL – report on tax evasion requested by the House of representatives to the Court of Audit
Presentation NOB Zoetmulder – TAXE committee 290515
Wiebes on public-country-by-country-reporting
United Kingdom (18 June 2015):
FactSheetUK Roadmap for Green Delegation
House of Lords reports:
1st Report: Tackling corporate tax avoidance in a global economy: is a new approach needed?
Economic Affairs Committee – publications
House of Commons reports:
Twenty-ninth Report, Session 2012-13, Tax avoidance, tackling marketed avoidance schemes (PDF)
Forty-fourth Report, Session 2012-13, Tax avoidance, the role of large accountancy firms (PDF)
Seventh Report: Session 2013-14, Charity Commission: the Cup Trust and tax avoidance (PDF)
Ninth Report: Session 2013-14, Tax avoidance – Google (PDF)
Others:
HM Treasury report on “Tackling tax evasion and avoidance”
“Professional Conduct in Relation to Taxation” by the Chartered Institute of Taxation
Study by Cambridge Judge Business School: Why are banks paying so little UK Corporation Tax?
CBI report “tax in a global economy” and “Tax and British business”
Extracts of the House of Commons’ hearings with representatives from Starbucks, Amazon and Google
Meeting with the Finance Minister of Bermuda (24 June 2015):
Bermuda briefing file_TAXE Secretariat
Bermuda briefing by A. Sutton – Bermuda’s European Advisor in Brussels
Further information:
The Effective Tax Rate of the Largest US and EU Multinationals
TAXE_How the US fight tax avoidance
US Congress hatch_ryan_call_on_treasury_to_engage_congress_on_oecd_international_tax…