EU: Action plan for corporate tax, 2016 | KPMG | GLOBAL

EU: Action plan for corporate tax, 2016

EU: Action plan for corporate tax, 2016

The European Commission’s working programme for 2016 in the corporate tax area includes proposals on anti-corporate tax avoidance. Details of the action plan were presented in a speech by Commissioner Moscovici on 11 January 2016.


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The programme includes actions relating to:

  • A new anti-avoidance package (“anti-BEPS” directive)
  • Re-launch of the common consolidated corporate tax base (CCCTB)
  • Country-by-country (CbC) reporting
  • Minimum effective taxation
  • Implementation of a EU-wide financial transaction tax
  • State aid investigations
  • Addressing the ECON report
  • Other issues, including value added tax (VAT) fraud and measures to counter the financing of terrorism

Read a January 2016 report [PDF 81 KB] prepared by KPMG’s EU Tax Centre: Moscovici presents the Commission’s working programme for 2016 on corporate tax

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