Stakeholders
Key Issues
Responses
Key Terms
100
European Commissioner with responsibility for cohesive policy development in the areas of the Economy and Productivity

What is the European Commissioner for Economy and Productivity?

100

136

How many countries have signed up to the OECD agreement?

100

5

How many rules were introduced in the Anti- Tax Avoidance Directive?

100

A region that offers low or no CT rates on businesses and individuals

What is a tax haven?

200

International policy-development organisation in order to aid better prosperity, growth and developement

What is the OECD?

200

6

How many of the top 10 tax havens are in the EU?

200

2021

When was the OECD agreement announced?

200

A political position involving criticisms of the EU and its integration

What is Euroscepticism?

300
External supervisor of EU finances

What is the ECA?

300

20%

What percentage of Europe's labour force is employed by Multinational Corporations?

300

15% base line Corporation Tax rate on companies with turnover over €750 million

What does the OECD agreement require?

300

Government support received by companies that gives them an unfair advantage over their competitors

What is state aid?

400

Primary supervisor of Financial Services Providers across Europe

What is the ECB?

400

Non-complying or non-cooperative nations in terms of tax compliance

What is the EU "blacklist"?

400

Measure introduced to enable information sharing across EU jursidictions

What is the CbC Reporting Directive?

400

Legal methods used by taxpayers to reduce their tax liability

What is tax avoidance?

500
Ensures the correct interpretation and application of legislation across the EU

What is the Court of Justice of the European Union?

500

USA

Who is Europe's biggest external investor?

500
EU action justifiably superior to any potential action at local/national levels

What is the Principle of Subsidiarity?

500

Shifting of profits to areas with low or no CT rates without moving operations significantly

What is profit shifting?

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