Combatting harmful tax regimes and corporate tax avoidance

This report examines the EU efforts to combat harmful tax regimes and corporate tax avoidance, which can lead to significant tax losses for member states and distortions in the internal market. Within its limited competences in the area of direct taxation, the EU adopted a legal framework and uses supporting instruments as a first line of defence against systemic harmful tax practices. However, we identified shortcomings in how the rules were implemented and noted the absence of a common performance monitoring framework at EU and national level

Source: op.europa.eu