Definition: Tax Legislation on Governance Interoperability (ENBI) is a grouping that covers a range of European legal acts, directives, conventions, action plans, and recommendations related to taxation. These elements aim to regulate and standardize tax-related practices across member states, combat tax fraud, evasion, and avoidance, and ensure fair and efficient taxation. Source: EIRA Team Research Additional information: The ENBI catalogue includes elements such as the European legal act on taxation of interest and royalties between associated companies, the European legal act on the determination of the taxable income of companies, and the action plan to strengthen the fight against tax fraud, tax avoidance, and tax evasion. It also includes the convention on elimination of double taxation - adjustment of profits of associated companies, the Commission recommendation 2012/772/EU of 6 December 2012 on aggressive tax planning, the European Taxpayers' Code, and the Council Directive 2009/133/EC of 19 October 2009 on the common system of taxation applicable to mergers, divisions, partial divisions, transfers of assets and exchanges of shares concerning companies of different Member States and to the transfer of the registered office of an SE or SCE between Member States. Example: An example of an element in the ENBI catalogue is the 'European legal act on the determination of the taxable income of companies'. This legal act provides guidelines on how to calculate the taxable income of companies operating in the European Union. Another example is the 'Action plan to strengthen the fight against tax fraud, tax avoidance, and tax evasion'. This action plan outlines strategies and measures to combat tax-related crimes and ensure fair taxation across member states. LOST view: LV-Binding Power and Jurisdiction Identifier: http://data.europa.eu/dr8/egovera/TaxLegislationOnGovernanceInteroperabilityGrouping ABB name: egovera:TaxLegislationOnGovernanceInteroperabilityGrouping EIRA concept: eira:ArchitectureBuildingBlock Last modification: 2023-08-20 dct:identifier: http://data.europa.eu/dr8/egovera/TaxLegislationOnGovernanceInteroperabilityGrouping dct:title: Tax Legislation On Governance Interoperability (ENBI)