- Anti-Tax Avoidance Directive
- Debt-Equity Bias Reduction Allowance (DEBRA)
- Dispute Resolution Mechanism
- Ein Rahmen für die Unternehmensbesteuerung in Europa (BEFIT)
- FASTER Initiative
- Hauptsitzbasiertes Steuersystem für KMU
- Interest & Royalty Directive
- Merger Directive
- Minimum Corporate Taxation
- Parent-Subsidiary Directive
- Transfer Pricing in the EU
- Unshell Proposal
- Doppelbesteuerungsabkommen
The list is a result of a thorough screening and dialogue process with non-EU countries, to assess them against agreed criteria for good governance.
These criteria relate to tax transparency, fair taxation, the implementation of OECD BEPS measures and substance requirements for zero-tax countries.
Laufende, geplante und abgeschlossene Konsultationen
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