De aanpak van belastingontwijking door de EU: gerichte maatregelen zonder structurele verandering.

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  • Author(s): Römgens, Indra1
  • Language:
    Dutch/Flemish
  • Source:
    Beleid en Maatschappij (1875712X). 2019, Vol. 46 Issue 1, p99-117. 19p.
  • Document Type:
    Article
  • Additional Information
    • Abstract:
      The European Union's fight against tax avoidance: targeted measures but no structural changes According to the outgoing European Commissioner Pierre Moscovici, the European Union (EU) has made more progress in tackling tax avoidance and evasion in the last five years than in the twenty years before that. This article argues that although several targeted measures have indeed been adopted, such as automatic exchange of tax rulings and limitations on interest deductions, this has not led to a structural change in EU corporate tax policies, nor in underlying power relations. The article discusses the politics of a number of recent policy developments related to tax avoidance and evasion by transnational corporations. It argues that the adoption of targeted measures, and the simultaneous stalling of more comprehensive approaches – in terms of tax transparency or a common consolidated corporate tax base – can be explained by recent tax controversies, international politics, and the dynamics within and between EU institutions. Particular attention is paid to the role of the European Parliament that is formally limited, but still houses progressive forces that have continuously pushed for a clampdown on tax avoidance. Finally, the article pleads for more transparent EU decision-making, specifically concerning discussions with and within the Council, in order to improve the democratic legitimacy of EU corporate tax policies and processes. [ABSTRACT FROM AUTHOR]
    • Abstract:
      Copyright of Beleid en Maatschappij (1875712X) is the property of Boom uitgevers Den Haag and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)
    • Author Affiliations:
      1MSc Indra Römgens is Promovendus aan de Roskilde Universiteit in Denemarken en de Radboud Universiteit in Nijmegen.
    • ISSN:
      1875-712X
    • Accession Number:
      10.5553/BenM/138900692019046001008
    • Accession Number:
      136784131
  • Citations
    • ABNT:
      RÖMGENS, I. De aanpak van belastingontwijking door de EU: gerichte maatregelen zonder structurele verandering. Beleid en Maatschappij (1875712X), [s. l.], v. 46, n. 1, p. 99–117, 2019. DOI 10.5553/BenM/138900692019046001008. Disponível em: http://search.ebscohost.com/login.aspx?direct=true&site=eds-live&db=asn&AN=136784131&custid=s8280428. Acesso em: 14 dez. 2019.
    • AMA:
      Römgens I. De aanpak van belastingontwijking door de EU: gerichte maatregelen zonder structurele verandering. Beleid en Maatschappij (1875712X). 2019;46(1):99-117. doi:10.5553/BenM/138900692019046001008.
    • APA:
      Römgens, I. (2019). De aanpak van belastingontwijking door de EU: gerichte maatregelen zonder structurele verandering. Beleid En Maatschappij (1875712X), 46(1), 99–117. https://doi.org/10.5553/BenM/138900692019046001008
    • Chicago/Turabian: Author-Date:
      Römgens, Indra. 2019. “De Aanpak van Belastingontwijking Door de EU: Gerichte Maatregelen Zonder Structurele Verandering.” Beleid En Maatschappij (1875712X) 46 (1): 99–117. doi:10.5553/BenM/138900692019046001008.
    • Harvard:
      Römgens, I. (2019) ‘De aanpak van belastingontwijking door de EU: gerichte maatregelen zonder structurele verandering’, Beleid en Maatschappij (1875712X), 46(1), pp. 99–117. doi: 10.5553/BenM/138900692019046001008.
    • Harvard: Australian:
      Römgens, I 2019, ‘De aanpak van belastingontwijking door de EU: gerichte maatregelen zonder structurele verandering’, Beleid en Maatschappij (1875712X), vol. 46, no. 1, pp. 99–117, viewed 14 December 2019, .
    • MLA:
      Römgens, Indra. “De Aanpak van Belastingontwijking Door de EU: Gerichte Maatregelen Zonder Structurele Verandering.” Beleid En Maatschappij (1875712X), vol. 46, no. 1, Jan. 2019, pp. 99–117. EBSCOhost, doi:10.5553/BenM/138900692019046001008.
    • Chicago/Turabian: Humanities:
      Römgens, Indra. “De Aanpak van Belastingontwijking Door de EU: Gerichte Maatregelen Zonder Structurele Verandering.” Beleid En Maatschappij (1875712X) 46, no. 1 (January 2019): 99–117. doi:10.5553/BenM/138900692019046001008.
    • Vancouver/ICMJE:
      Römgens I. De aanpak van belastingontwijking door de EU: gerichte maatregelen zonder structurele verandering. Beleid en Maatschappij (1875712X) [Internet]. 2019 Jan [cited 2019 Dec 14];46(1):99–117. Available from: http://search.ebscohost.com/login.aspx?direct=true&site=eds-live&db=asn&AN=136784131&custid=s8280428