Harmful tax practices within the EU: definition, identification, quantification and recommendations (R-11682)

The study will provide: Models and Identification of Harmful Tax Practices. The authors describe a number of tax practices that have the potential to harm the proper functioning of the European Single Market: (i) tax rulings; (ii) low corporate tax rates; (iii) letterbox companies; (iv) patent box regimes; (v) notional interest deduction regimes; (vi) participation exemption regimes; (vii) free zones regimes. Those are among the tax schemes unilaterally applicable by Member States that have historically been used to attracts capitals. The idea is to describe models that are not specifically linked to one single jurisdiction, in order to deliver a report as adaptable as possible to the specific situation of virtually any Member State. The experience of certain Member States may from time to time enrich the description of those models.

Keywords:European Law, Services, Tax practices

Disciplines:Tax law