Fight against tax avoidance
Event date: 03/03/2021
The proposal for a directive on rules against tax-avoidance practices that directly affect the functioning of the internal market was one of the two legislative proposals of the 'anti-tax-avoidance package' presented by the European Commission on 28 January 2016. It aims at ensuring effective taxation in the EU together with tax treaty recommendations for external aspects.
Following continued revelations over the last five years (Luxleaks, the Panama Papers, Football leaks and the Paradise papers), the European Parliament decided to establish a Special Committee on Financial Crimes, Tax Evasion and Tax Avoidance (TAX3), on 1 March 2018.