Tax dodging has received greater political attention over the past few years in Europe. From enacted corporate transparency legislations to early reflections on a European wealth tax, the European institutions are promoting tax reforms that can potentially reduce economic inequality in Europe and beyond (if well designed and implemented). Recently, the Luxleaks and Swissleaks media scandals, combined with the need to find financial resources to restore European growth, have opened up opportunities for progressive reforms to fight tax evasion and tax avoidance - which costs the European Union around €1 trillion a year. The European and global political context has never been so favourable, with new European institutions having to deliver on fighting tax havens, harmonising corporate taxation, improving tax transparency and ensuring greater tax cooperation. This document explores some of the solutions to fight corporate tax avoidance that the European Union should present in 2015, and why it is so timely to adopt them as soon as possible.
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