26 Jun Miguel Viegas comenta sobre o reporte país a país (CBCR)
The European Commission has presented a series of Directives aimed at tackling tax evasion and tax avoidance. The proposal for an EU Country-by-Country Reporting (proposal for a directive of the European Parliament and of the Council amending Directive 2013/34/EU as regards disclosure of income tax information by certain undertakings and branches) was one of them.
Public Country-by-Country reporting would allow for the population to know where multinational companies develop their activities, the size of such activities and the taxes they are paying in each jurisdiction. This tool is also of extreme relevance for local tax authorities who have a limited view, normally only a national view, of the activities carried out by a multinational entity in a Member State.
However, after a coalition between EPP and the liberals, a series of amendments were approved that neutralize the directive, and obstruct the introduction of a tool, such as the Country-by-Country Reporting, that could be indeed very helpful to tackle tax evasion and tax avoidance.