IV. Taxation
Investigación  >  Áreas de Investigación  >  Relaciones Exteriores de la UE  >  Red Jean Monnet UE-China  >  Actividades de la Red  >  Massive Online Open Course (MOOC)  >  IV. Taxation

IV-TAXATION

 

IV.I. Edoardo Traversa: The role of taxation in EU-China Relationship

 

#EUChina Mooc with Edoardo Traversa

 

IV.II. Fabrizio Pascucci: The impact of the implementation of Pillar 2 by the EU on Global tax competition

 

#EUChina Mooc with Fabrizio Pascucci

 

IV.III. Elena Masseglia: The application of European VAT in a Cross-Border Context

 

#EUChina Mooc with Elena Masseglia

 

Test final: 

Question 1: What are the main current drivers of EU foreign tax policy ?

a. Harmonizing VAT at a global level.

b. Try to facilitate the establishment of trade relations with developing countries.

c. Counter the economic power of China and the US.

d. Fight against tax avoidance and exchange of information between tax authorities.

Question 2: To what extent China could be a partner of the EU in the area of taxation?

  1. On the taxation of the financial sector.
  2. To create a World Tax organization within the WTO.
  3. To coordinate policies in order to fight against climate change.
  4. To propose a draft Charter of the taxpayers’ fundamental rights at the UN level.

Question 3: What are the potential obstacles to further develop tax cooperation between the EU and China?

  1. The Belt and Road initiative’s objectives may encroach into EU strategic autonomy.
  2. EU Tax concepts are difficult to translate into Chinese.
  3. Trade relations between both areas are too weak.
  4. The US’s project to create a Customs Union with the EU.

Question 4: What is Pillar Two about? 

  1. Pillar Two is a new global income tax that will replace local income taxes. 
  2. Pillar Two is a global minimum tax on corporations set at 15%. 
  3. Pillar Two is a global minimum tax on individuals set at 15%. 
  4. Pillar Two is a new global tax incentive.  

Question 5: What is the GloBE Effective Tax Rate (ETR)? 

  1. The ratio between corporate taxes paid (numerator) and income (denominator). 
  2. The ratio between income (numerator) and corporate taxes paid (denominator). 
  3. The ratio between tax incentives (numerator) and income (denominator). 
  4. The ratio between income (numerator) and tax incentives (denominator). 

Question 6: What are the potential consequences stemming from the introduction of Pillar Two? 

  1. EU enterprises will move to China. 
  2. Chine enterprises will move to EU. 
  3. Tax incentives may become less attractive. 
  4. Tax incentives may become more attractive. 

Question 7: Which are the taxes applicable to importations from China to the EU?

  1. Import VAT, customs clearance fees, excise duties.
  2. Import VAT and customs clearance fees.
  3. Excise duties and customs clearance fees.
  4. Import VAT, customs duties, excise duties.

Question 8: Recent EU developments concerning taxes/VAT on imports. Why the exemption for imports of negligible value has been abolished?

  1. The revenue were not sufficient.
  2. To avoid distortion of competition between suppliers inside and outside the EU and to mitigate losses of tax revenue.
  3. There was a competitive advantage for EU suppliers.
  4. None of the above.

Question 9: IOSS. Which one of the following sentences is true?

  1. The IOSS is mandatory.
  2. The IOSS applies to consignments below 22€.
  3. In order to use the IOSS, the supplier needs to register in one EU Member State.
  4. When the IOSS is used, the VAT is paid at the moment of importation.

 

Soluciones:

  • Question 1: d
  • Question 2: c
  • Question 3: a
  • Question 4: b
  • Question 5: a 
  • Question 6: c
  • Question 7: d
  • Question 8: b
  • Question 9: c