European Commission and Directorate-General for Taxation and Customs Union 28 January 2016, COMMISSION STAFF WORKING DOCUMENT Accompanying the document Communication from the Commission to the European Parliament and the Council – Anti Tax Avoidance Package: Next Steps towards delivering effective taxation and greater tax transparency in the EU

EUROPEAN COMMISSION Brussels, 28.1.2016 SWD(2016) 6 final COMMISSION STAFF WORKING DOCUMENT Accompanying the document Communication from the Commission to the European Parliament and the Council – Anti Tax Avoidance Package: Next Steps towards delivering effective taxation and greater tax transparency in the EU {COM(2016) 23 final} 1. Introduction 1.1. What is the issue? 1.2.