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Survey on EU Cooperative compliance programme

A public consultation is currently being held: access to the public consultation on EU Survey

In July 2020, the European Commission presented an Action Plan for fair and simple taxation supporting the recovery strategySearch for available translations of the preceding link announcing plans to introduce an EU Cooperative compliance programme.

The aim of this programme is to facilitate and promote tax compliance by taxpayers based on greater cooperation, trust and transparency between taxpayers and tax administrations as well as amongst tax administrations.

The initiative covers both large multinational enterprises and small and medium-sized enterprises. In order to adapt to their particular needs and challenges, the programme has been organised into two branches:

  • an initiative to support small and medium-sized enterprises in their cross-border activities in the EU;
  • an initiative focusing on the transfer pricing risks of large multinational enterprises in the EU.

Despite a different focus, both initiatives share the same underlying objective of supporting companies in their cross-border development.

Initiative for small and medium enterprises in the EU: A public consultation is currently being held: access to the public consultation on EU Survey.

Source ec.europa.eu

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