Skip to main content
Economy and Finance

EU anti-tax avoidance requirements on financing and investment operations

Opis

International Financial Institutions, development financial institutions and other eligible counterparties entrusted with the implementation of EU budget funds are required to ensure that the use of EU funds is in line with the EU objective of tackling tax avoidance.

Reflecting the EU’s long-standing efforts to tackle tax avoidance both within the EU and beyond, a number of legal acts concerning the use of EU funds by Implementing Partners contain the requirement that EU funds do not support projects contributing to tax avoidance. The Commission Communication on "new requirements against tax avoidance in EU legislation governing financing and investment operations" provides guidance on the implementation of these requirements as well as information on how EU partners should assess projects that involve entities in jurisdictions listed by the EU as non-cooperative for tax purposes.

The Commission also calls for its Implementing Partners to review their internal policies on non-cooperative jurisdictions in order to ensure that these policies reflect the latest EU and international developments in the areas of tax avoidance and fair taxation.

Datoteke

Communication from the Commission on new requirements against tax avoidance in EU legislation governing in particular financing and investment operations
English
(521.93 KB - PDF)
Prenesi
Annexes to the Communication from the Commission on new requirements against tax avoidance in EU legislation governing in particular financing and investment
English
(307.98 KB - PDF)
Prenesi