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Implementation of EU directives regarding BEPS Action Plan in Czechia and other Central and Eastern European states
[Implementace směrnic EU týkajících se Akčního plánu BEPS v Česku a dalších zemích střední Evropy]

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  • Petr Procházka

Abstract

When it comes to tackling tax evasion and avoidance, European Union is a responsible stakeholder of the global community. Since 2013, OECD supported by the G20 group has been working on creating rules on how jurisdictions shall fight the problem called 'Base erosion and profit shifting'. It is a situation when economic activity is declared in another jurisdictions than where it is performed. Alternatively, an international tax planning scheme shifts the generated profit elsewhere. OECD expert groups created a 15-point BEPS Action Plan in 2015. By December 2019, it has been supported by 137 jurisdictions. OECD recommendations have been transformed in many cases into EU Directives. These can be implemented by Member States to a various extent and in a different time frame. This paper provides a comparison of how CEE Countries have implemented these EU Directives.

Suggested Citation

  • Petr Procházka, 2018. "Implementation of EU directives regarding BEPS Action Plan in Czechia and other Central and Eastern European states [Implementace směrnic EU týkajících se Akčního plánu BEPS v Česku a dalších zemíc," Současná Evropa, Prague University of Economics and Business, vol. 2018(2), pages 36-48.
    • Handle: RePEc:prg:jnlsev:v:2018:y:2018:i:2:id:10.18267-j.sev.158:p:36-48
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    References listed on IDEAS

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    1. Huizinga, Harry & Laeven, Luc, 2007. "International Profit Shifting within European Multinationals," CEPR Discussion Papers 6048, C.E.P.R. Discussion Papers.
    2. Fatica, Serena & Gregori, Wildmer, 2018. "Profit shifting by EU banks: evidence from country-by-country reporting," JRC Working Papers in Economics and Finance 2018-04, Joint Research Centre, European Commission.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    tax evasion; base erosion and profit shifting; corporate income tax; daňové úniky; eroze základu daně a přesun zisku; daň z příjmu právnických osob;
    All these keywords.

    JEL classification:

    • F38 - International Economics - - International Finance - - - International Financial Policy: Financial Transactions Tax; Capital Controls
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance

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