The European Union and multilateral organizations such as the OECD have been working on tax avoidance for a long time. Every year, the EU loses hundreds of billions of euros through tax optimization practices by international corporations such as Apple, Google, McDonalds & Co, which often pay less than one percent of taxes on their profits. In order to prevent profit shifting of multinational companies for the purposes of tax reduction, the EU has already developed corresponding proposals for solutions which, however, are often blocked by the Member States because of their national interests.

A key measure to combat tax avoidance is the so-called country-by-country reporting. Large corporations active in the EU should produce country-specific documentation with regard to their turnover, their number of employees, and their tax rate. The Commission's proposal on country-by-country reporting is currently being discussed by the Council of the Member States and the European Parliament.

The Commission proposal on country-by-country reporting raises fundamental questions encountered in all areas of the European Union's fight against aggressive tax planning and the transfer of profits in tax havens. Are the provisions of country-specific reporting, as they are currently being discussed, sufficient to prevent profits shifts? What improvements are necessary from the point of view of AK, trade unions and civil society organizations? What is the role of the European Commission, the Member States and the European Parliament in combating tax dumping?