Verotus on keskeinen osa kansallista suvereniteettia. Valtiot keräävät veroja voidakseen taata yhteiskunnan tehokkaan toiminnan. Kunkin EU-maan verolainsäädäntö heijastaa sen keskeisiä valintoja sen suhteen, miten julkisia varoja käytetään esimerkiksi koulutuksen ja terveydenhuollon aloilla ja e...
Today, taxation in the EU faces a rapidly changing environment that includes evolving digital commerce operations, increasing international trade, the collaborative economy, global financial crises, climate change, and global threats such as tax fraud and international financial crime. It is in ...
This Report analyses the EU’s instruments to tackle aggressive tax planning and harmful tax practices. Based on desk research, interviews with stakeholders and expert assessments, it considers the coherence, relevance, and added value of the EU’s approach. The instruments under analysis are foun...
This document describes the approach towards the development of the TaxCompEU (EU Tax Competency Framework) and presents an overview of its different elements. It describes the important definitions, inputs and decisions taken and gives a high-level overview of the TaxCompEU components and toolb...
Tax Audit relates to the recording and tracking the tax responsibilities of individuals and organisations to ensure compliance with taxation laws, covering the full suite of direct and indirect taxation (Income tax, Corporate tax, Capital gain tax, VAT, Excise duty, etc.). It involves interactio...
Tax Collection relates to the process of revenue collection, covering the full suite of direct and indirect taxation (Income tax, Corporate tax, Capital gain tax, VAT, Excise duty, etc.), as well as the necessary measures against those not claiming tax returns on time and/or paying taxes when du...
Risk Management relates to sustaining confidence in the tax system by putting in place strategies and structures to ensure compliance with tax law. The Risk Management department business cycle covers data management by identification, analysis, assessment, prioritisation, treatment and evaluati...
The purpose of this document is to provide a detailed description of the fifty-five (55) TaxCompEU Competencies, as well as definitions for the 7 Core Values and 4 Proficiency Levels....
Taxpayer Services relates to all activities concerning the registration, identification, management, authentication and authorisation processes for individual taxpayers and corporations covering the full suite of direct and indirect taxation (Income tax, Corporate tax, Capital gain tax, VAT, Exc...
