The Anti-Tax Avoidance Package was presented and discussed on 30 November 2015 with Member States' representatives, business and non-governmental organizations (NGO) at the Platform for Tax Good Governance.
Several Member States shared the Commission analysis on the need to have a fair taxation framework in the Single Market, on the importance of the external dimension in a globalised world and on the fact that a common approach is preferable. Most Member States expressed their interest in relying on a Directive which is perceived as more effective and providing legal certainty. Some Member States highlighted the importance of allowing for some flexibility. Among the fields that should be prioritised for a common EU approach; many Member States cited hybrids, CFC legislation and interest limitation rules. Exit taxation and switch-over rules were also mentioned by a number of MS. A small number of Member States mentioned that they did not favour the choice of a Directive as the tool to address issues such as the definition of Permanent Establishment or Treaty abuse. According to some Member States, the Country-by-Country reporting to tax authorities could be implemented through an amendment to the Directive on Administrative Cooperation. On the external strategy, several Member States favoured including a good governance clause in trade agreements with third countries. Furthermore, various Member States stated being in favour of replacing the present compilation of national lists by a common EU list based on common criteria with a coherent approach.
Business and NGOs were similarly consulted on the package. Business groups cited that the Single Market was good for job, investment and growth, and asked that these goals be kept in mind. Many were supportive of further coordination of anti-avoidance measures and could see that this could help minimise administrative burdens for businesses operating throughout the EU. There was an emphasis on ensuring that this did not create additional compliance costs which were disproportionate to the benefits. NGOs were on the whole supportive of the proposal. They pushed for the inclusion of measures which would ensure profits were effectively taxed in the EU. They asked that the impact of these measures on developing countries should be borne in mind. Finally, they emphasised their position that Country-by-Country reporting should be made public.
