The background for the hearings is that, according to Tang, tax avoidance by multinational companies costs taxpayers in the EU up to 190 billion euros a year. The goal of the committee's work, he said, is for it to contribute to a simpler, more efficient and more sustainable tax policy for the Union.
Koch appointed expert in EU FISC Committee
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From a scientific point of view, Prof. Dr. Reinald Koch said, Germany's strict regulations to combat tax avoidance are understandable. After all, Germany is a high-tax country by international standards. Consequently, Germany has taken a restrictive approach to transposing European directives into national law in recent years, which is also reflected in the results: For example, compared with France, Germany's restrictive anti-avoidance measures would, to some extent, successfully prevent the erosion of tax bases and profit shifting – but at the cost of greater tax complexity and higher tax compliance costs. Data would also show that German companies are less likely to use tax structuring models compared to French companies.
Prof. Dr. Reinald Koch is deputy speaker of the KU Research Institute for Taxation. Koch and other researchers are looking at the general influence of taxes on companies, tax avoidance by multinational corporations, and the interplay between taxes and justice.