Description: Tax harmonisation agreements are legal frameworks designed to align tax systems across different jurisdictions. They aim to reduce tax competition, prevent tax evasion, and ensure fair taxation across borders. Additional information: In the European context, tax harmonisation agreements are part of the broader effort to create a single market. They involve aligning tax rates, tax bases, and tax administration across member states. The goal is to prevent tax competition between member states, which can lead to a 'race to the bottom' in tax rates and undermine public finances. Tax harmonisation also aims to prevent tax evasion and avoidance by eliminating discrepancies between different tax systems. It is a complex and politically sensitive issue, as it involves balancing the need for harmonisation with respect for national sovereignty over tax matters. Example: An example of tax harmonisation in the European context is the Common Consolidated Corporate Tax Base (CCCTB) proposal. This initiative aims to create a single set of rules that companies operating within the EU can use to calculate their taxable profits. Another example is the Value Added Tax (VAT) system, which has been harmonised across the EU to ensure that goods and services are taxed in the same way in all member states. Publisher: European Commission Source: https://ec.europa.eu/taxation_customs/business/company-tax/harmonisation-corporate-tax-base_en LOST view: SV-Tax Semantic Agreements Catalogue Identifier: http://data.europa.eu/dr8/egovera/TaxHarmonisationAgreementsContract EIRA traceability: eira:SemanticAgreementContract EIRA concept: eira:SolutionBuildingBlock Last modification: 2023-07-27 dct:identifier: http://data.europa.eu/dr8/egovera/TaxHarmonisationAgreementsContract dct:title: Tax Harmonisation Agreements Contract