In a global scenario in which nation states have lost centrality, multinational enterprises are gaining a great amount of power over the life and choices of citizens and even of governments. This can seriously affect the rule of law, intended as a limit to the arbitrary exercise of both public and private powers. From a tax law perspective, this problem is essentially connected to aggressive tax planning (ATP), which refers to complex practices enabling certain taxpayers to arbitrarily “choose” where they pay taxes and, therefore, arbitrarily determine their overall level of contribution to public expenses. A possible solution to restore the rule of law in tax matter could be found in the proposal for a common consolidated corporate tax base (CCCTB), which is based on the idea that taxes could be levied on multinational enterprises based on their “overall” ability to pay – to be determined under a single, comprehensive legal framework – and that the related revenues could be attributed to nation states based on commonly agreed criteria. At the same time, CCCTB would prevent the risk of double taxation within the EU, ensure a clear and simple legal framework (thus improving legal certainty) and significantly reduce the administrative burden connected to tax compliance.

Aggressive tax planning as a problem of public law and the common consolidated corporate tax base as a possible solution / M. Fasola - In: La discrétion / [a cura di] F. Barviaux, P. Lazzarotto, Y. Le Foulgoc. - Prima edizione. - [s.l] : Mare & Martin, 2022. - ISBN 978-2-84934-642-6.

Aggressive tax planning as a problem of public law and the common consolidated corporate tax base as a possible solution

M. Fasola
2022

Abstract

In a global scenario in which nation states have lost centrality, multinational enterprises are gaining a great amount of power over the life and choices of citizens and even of governments. This can seriously affect the rule of law, intended as a limit to the arbitrary exercise of both public and private powers. From a tax law perspective, this problem is essentially connected to aggressive tax planning (ATP), which refers to complex practices enabling certain taxpayers to arbitrarily “choose” where they pay taxes and, therefore, arbitrarily determine their overall level of contribution to public expenses. A possible solution to restore the rule of law in tax matter could be found in the proposal for a common consolidated corporate tax base (CCCTB), which is based on the idea that taxes could be levied on multinational enterprises based on their “overall” ability to pay – to be determined under a single, comprehensive legal framework – and that the related revenues could be attributed to nation states based on commonly agreed criteria. At the same time, CCCTB would prevent the risk of double taxation within the EU, ensure a clear and simple legal framework (thus improving legal certainty) and significantly reduce the administrative burden connected to tax compliance.
Dans un scénario mondial où les États-nations ont perdu leur centralité, les entreprises multinationales acquièrent un grand pouvoir sur la vie et les choix des citoyens et même des gouvernements. Cela peut sérieusement affecter l'État de droit, conçu comme une limite à l'exercice arbitraire des pouvoirs publics et privés. Du côté du droit fiscal, ce problème est essentiellement lié à la planification fiscale agressive (PFA), qui désigne des pratiques complexes permettant à certains contribuables de "choisir" arbitrairement le lieu où ils paient des impôts et, par conséquent, de déterminer arbitrairement leur niveau global de contribution aux dépenses publiques. Une solution possible pour rétablir l'État de droit en matière fiscale pourrait être trouvée dans la proposition d'une assiette commune consolidée pour l'impôt des sociétés (ACCIS), qui repose sur l'idée que les impôts pourraient être prélevés sur les entreprises multinationales en fonction de leur capacité "globale" à payer - à déterminer dans un cadre juridique unique et complet - et que les recettes correspondantes pourraient être attribuées aux États-nations sur la base de critères convenus en commun. Dans le même temps, l'ACCIS préviendrait le risque de double imposition au sein de l'UE, garantirait un cadre juridique clair et simple (améliorant ainsi la sécurité juridique) et réduirait considérablement la charge administrative liée au respect des obligations fiscales.
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Utilizza questo identificativo per citare o creare un link a questo documento: http://hdl.handle.net/2434/930472
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