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European Commission: Consultation launches on tackling double non-taxation

The Commission is seeking examples of cross-border companies that escape taxes by exploiting mismatches between national tax systems. Anonymous responses will be accepted. The deadline is 30 May.

Factual examples and possible ways to tackle double non-taxation cases

Title: Consultation on factual examples and possible ways to tackle double non-taxation cases
Policy fields: Taxation
Target groups:
The Commission would like to draw on the expertise and experience of all parties interested in commenting on double non-taxation issues and possible solutions. All stakeholders – individual citizens, businesses, Member States, tax administrations, intergovernmental, non-governmental and business organisations, tax practitioners and academia – are invited to provide their views on this matter.
Period of consultation: From 29/2/2012 to 30/5/2012
Objective of the consultation
It is undesirable that in the EU Internal Market a taxpayer is subject to double non-taxation on his/her cross-border activity as this gives the taxpayer a competitive advantage compared to other taxpayers who are subject to ordinary taxation.The Commission is presenting this consultation to the public in order to gather evidence of double non-taxation within the EU and in relation with Third Countries. The results of the consultation will be used to identify and develop the appropriate policy response to double non-taxation.
How to submit your contribution
We welcome contributions from all parties interested.

  • If you are answering this consultation as an individual, please click here  to submit your contribution.
  • If you are answering this consultation in respect of an organisation – please see the section below.

Received contributions will be published on the Internet. It is important to read the specific privacy statement attached to this consultation for information on how your personal data and contribution will be dealt with.

View the consultation document and questionnaire
Consultation paperpdf(117 Kb) Choose translations of the previous link.
Word versiondoc(138 Kb) Choose translations of the previous link
For other language versions please click on the bubble.
Reference documents and other, related consultations
Contact details
responsible service Directorate-General for Taxation and Customs Union,
Directorate D – Direct taxation, Tax Coordination, Economic Analysis and Evaluation
postal address European Commission
Directorate-General for Taxation and Customs Union
Rue de Spa 3, Office 8/007
B-1049 Brussels
Fax: +32-2-29 56377
Number of responses received to this consultation
View the contributions
In the interests of transparency, organisations have been invited to provide the public with relevant information about themselves by registering in the Interest Representative Register and subscribing to its Code of Conduct. If the organisation is not registered, the submission is published separately from the registered organisations.
 Results of consultation and next steps
Protection of personal data Specific privacy statementpdf(16 Kb) Choose translations of the previous link