On 9 September 2015, President of the European Commission Jean-Claude Juncker delivered the 2015 State of the Union address to parliament. In the address, Juncker highlighted five domains for which proposals will be presented before the end of the year. Concerning taxation in the EU, Juncker stated the following: "We need to enhance fairness in our taxation policies. This requires greater transparency and equity, for citizens and companies. We presented an Action Plan in June, the gist of which is the following: the country where a company generates its profits must also be the country of taxation. |P One step...