Tax Evasion in the European Union

Abstract

Tax evasion is a significant issue within the European Union (EU), impacting both individual member states and the EU. It involves individuals or businesses deliberately underreporting income, hiding assets, or engaging in other fraudulent activities to reduce their tax liability. This study aims to identify most common methods of tax evasion used by European companies. Consequently, we detail the various measures the EU has taken to address tax evasion and enhance cooperation among member states to combat this problem.

Keywords

• transfer prices
• intra-community loans
• tax provisions
• investments