Annual tax report: how to free the EU potential for economic growth

The dossier is the annual tax report on freeing the EU's potential for economic growth. Amendments reference Commission communications on tax fraud, tax evasion and aggressive tax planning, the OECD report on base erosion and profit shifting, and the G20; they discuss the economic and debt crisis, austerity, sovereign debt, environmental taxation, the shadow economy, and that taxation remains a national competence requiring Treaty change to transfer.