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欧盟收紧企业规则,以解决避税
BRUSSELS, Nov. 25 (Xinhua) -- The European Union (EU) on Monday proposed amendments1 to key EU corporate2 tax legislation in order to combat tax avoidance.
The proposal from the European Commission is expected to close loopholes in the Parent-Subsidiary Directive, which some companies have been using to escape taxation3, according to a press release of the Commission.
"In particular, companies will no longer be able to exploit differences in the way intra-group payments are taxed across the EU to avoid paying any tax at all," said the press release.
The Directive was designed to eliminate tax obstacles for profit distributions between parent companies and subsidiaries based in different Member States. It gives a tax exemption4 for dividends5 and other profit distributions paid by subsidiary companies to their parent companies.
The revision of the Parent-Subsidiary proposal, together with the Recommendation on Aggressive Tax Planning, for the first time ever, took concrete measures to tackle the widespread problem of corporate tax avoidance, said the EU.
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1 amendments | |
(法律、文件的)改动( amendment的名词复数 ); 修正案; 修改; (美国宪法的)修正案 | |
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2 corporate | |
adj.共同的,全体的;公司的,企业的 | |
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3 taxation | |
n.征税,税收,税金 | |
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4 exemption | |
n.豁免,免税额,免除 | |
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5 dividends | |
红利( dividend的名词复数 ); 股息; 被除数; (足球彩票的)彩金 | |
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6 tightened | |
收紧( tighten的过去式和过去分词 ); (使)变紧; (使)绷紧; 加紧 | |
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7 hybrid | |
n.(动,植)杂种,混合物 | |
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8 exemptions | |
n.(义务等的)免除( exemption的名词复数 );免(税);(收入中的)免税额 | |
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