EU Direct Tax Newsletter
EU Direct Tax Newsletter
Read our second review of the EU Direct Tax Initiatives: helping you keep up to date with what is in the pipeline and how it may impact your business.
European Commission Proposals on BEFIT and Transfer Pricing
European Commission Proposals on BEFIT and Transfer Pricing
Navigate the changes in EU tax regulations with BEFIT and Transfer Pricing proposals, aiming for harmonisation, fair taxation, and reduced compliance burdens.
DAC8 has landed
Tax DAC8 has landed
DAC8 enters into force on 13 November 2023 and for the most part will come into effect for all EU Member States from 1 January 2026. Read the key measures
BEFIT: One Stop Shop?
BEFIT: One Stop Shop?
The European Commission (EC) are committed to introducing a common corporate income tax system across the EU. The previous iterations - the Common
An Overview of the Securing Activity Framework of Enablers (SAFE) Directive
An Overview of the Securing Activity Framework of Enablers (SAFE) Directive
The European Commission has been revising the Securing Activity Framework of Enablers (SAFE) Directive, with intentions to implement the Directive in due
DAC 7 – Reporting Obligations for Digital Platforms
Tax DAC 7 – Reporting Obligations for Digital Platforms
On 22nd March 2021, the EU Council introduced "DAC7”, or the 7th Directive (2011/16/EU), on Administrative Cooperation, which enables EU Member States to
ATAD III Update: European Parliament publishes proposed amendments
ATAD III Update: European Parliament publishes proposed amendments
The European Parliament has published its approval of the European Commission’s draft proposal for Anti-Tax Avoidance Directive III (ATAD III) with recommended
BEFIT - Business in Europe: Framework for Income Taxation
BEFIT - Business in Europe: Framework for Income Taxation
The European Commission held a public consultation in respect of a new proposed corporate tax system referred to as Business in Europe: Framework for Income
Guidance through the EU tax maze
Tax Guidance through the EU tax maze
EU business taxation policy has developed in recent years, and continues to evolve, in response to initiatives by the OECD and EU to reform international tax
ATAD III Update: European Parliament publishes further proposed amendments
Tax ATAD III Update: European Parliament publishes further proposed amendments
In December 2021, the European Commission (EC) published its proposal for Anti-Tax Avoidance Directive III (ATAD III) which aims to discourage the misuse of
DEBRA – Debt-Equity Bias Reduction Allowance
Tax DEBRA – Debt-Equity Bias Reduction Allowance
The European Commission recently published a proposal for a new EU Directive creating a debt-equity bias reduction allowance (‘DEBRA’) and further limitation
European Commission crackdown on EU “shell” entities
Tax European Commission crackdown on EU “shell” entities
On December 22, 2021, the European Commission issued a proposal for a Directive aimed at discouraging the use of shell entities within the EU for structures

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