On 11 May 2011, European Commission proposed a debt-equity bias reduction allowance, or DEBRA, to help businesses access the financing they need and to become more resilient.
Information on customs agreements with third countries, the World Customs Organisation, and EU enlargement.
The Commission published the statistics on pending Mutual Agreement Procedures (MAPs) and Advance Pricing Agreements (APAs).
The proposal follows closely the international agreement and sets out how the principles of the 15% effective tax rate – agreed by 137 countries – will be applied in practice within the EU.
The Unshell proposal should ensure that entities in the European Union that have no or minimal economic activity are unable to benefit from any tax advantages and do not place any financial burden on taxpayers.
Transmission and exchange of payment data to fight VAT fraud
Conferences and other events on taxation and customs topics
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