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Tax Harmonisation, Chapter I

Alain Lamassoure
European Issue n°477 - 18/06/2018

By establishing its HQ in one State, a business can choose at its convenience – almost freely – its tax framework. It is of little importance that its activities take place elsewhere and that the link between the business, and the State in question, is limited to the location of its HQ or its intellectual property. This link, which is often purely artificial, allows it to choose how it is taxed as it so wishes, in other words how it can avoid taxation. Offshore leaks, Swiss leaks, LuxLeaks, Panama Papers, Paradise Papers: the tax scandals succeed each other, the topography changes from time to time, but the repercussions of outrage persist. The leaders of Europe should make the most of this!

Nicolas-Jean Brehon
European Issue n°476 - 11/06/2018
Jean Arthuis
European Issue n°453 - 27/11/2017
Olivier Marty
European Issue n°362 - 22/06/2015
Jean-Paul Betbèze
European Issue n°353 - 20/04/2015
Jean-Dominique Giuliani
European Issue n°350 - 30/03/2015
Olivier Marty
European Issue n°347 - 09/03/2015
Philippe Maystadt
European Issue n°337 - 15/12/2014
Julien Zalc
European Issue n°333 - 17/11/2014
Antoine Frérot
European Issue n°331 - 03/11/2014