EU Direct Tax Newsletter
NewsletterRead our fifth 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.
EU business taxation policy has developed at pace in recent years, and continues to evolve, in response to initiatives by the OECD and EU to reform international tax systems.
The EU seeks to build robust, efficient and fair tax frameworks that sustain economic growth across all Member States. The EU aims to tackle aggressive tax avoidance, harmonise taxation across Member States and reduce the administrative burden on Multinational Entities and tax jurisdictions. The outcome is a raft of EU tax initiatives and tax policy proposals.
At Grant Thornton, our team of International Tax Specialists will help guide your organisation through the evolving EU tax regulations whilst providing solutions to meet your individual business needs.
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01 Sep 2025
From Directive to Domestic Roll-Out: Navigating ViDA and Ireland’s Budget 2026 VAT Modernisation
ArticleViDA and Budget 2026: Ireland’s VAT digital compliance roadmap.
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4 min read
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18 Dec 2025
EU direct tax policy updates - Autumn 2025
VideoSasha Kerins, International Tax Partner at Grant Thornton Ireland, joins Monique Pisters, Head of Tax at Grant Thornton Netherlands, for a timely discussion on the evolving EU tax agenda.
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1 min read
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01 Sep 2025
US tax reforms: Impact on Irish & EU businesses
WebcastDiscover how US tax reforms and EU developments could reshape trade, taxation and strategy for Irish and European businesses.
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38 min listen
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21 Aug 2025
European Commission Proposals on BEFIT and Transfer Pricing
Transfer PricingNavigate the changes in EU tax regulations with BEFIT and Transfer Pricing proposals, aiming for harmonisation, fair taxation, and reduced compliance burdens.
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10 min read
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01 Feb 2024
DAC8 has landed
TaxDAC8 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 introduced to enhance tax compliance and improve transparency.
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5 min read
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13 Nov 2023
BEFIT: One Stop Shop?
TaxThe European Commission (EC) are committed to introducing a common corporate income tax system across the EU. The previous iterations - the Common (Consolidated) Corporate Tax base (CCCTB) 2011 and Common Corporate Tax Base (CCTB) are now withdrawn and replaced with the BEFIT Proposal. It remains to be seen if BEFIT will achieve the unanimous support required from Member States.
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1 min read
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09 Oct 2023
Securing Activity Framework of Enablers (SAFE) Directive: Overview
TaxThe European Commission has been revising the Securing Activity Framework of Enablers (SAFE) Directive, with intentions to implement the Directive in due course. The proposed policy carries a number of implications for tax intermediaries, which the Commission refers to as “enablers”.
DAC 7 – Reporting Obligations for Digital Platforms
TaxOn 22nd March 2021, the EU Council introduced "DAC7”, or the 7th Directive (2011/16/EU), on Administrative Cooperation, which enables EU Member States to address some of the perceived negative aspects of the digital economy, by extending the scope of existing exchange of information provisions between Member States, and thus ensuring greater transparency on cross border transactions.
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4 min read
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27 Apr 2023
ATAD III Update: European Parliament publishes proposed amendments
International TaxThe European Parliament has published its approval of the European Commission’s draft proposal for Anti-Tax Avoidance Directive III (ATAD III) with recommended amendments.
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1 min read
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28 Feb 2023
BEFIT - Business in Europe: Framework for Income Taxation
International TaxThe European Commission held a public consultation in respect of a new proposed corporate tax system referred to as Business in Europe: Framework for Income Taxation (“BEFIT”). According to the Commission, the initiative aims to introduce a single corporate tax rulebook for the EU, based on a common tax base and allocation of taxable profits to Member States based on a pre-defined formula. Once allocated, the taxable profits would be subject to the corporate income tax rates of the relevant Member States.
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5 min read
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08 Feb 2023
ATAD III Update: European Parliament publishes further proposed amendments
TaxIn December 2021, the European Commission (EC) published its proposal for Anti-Tax Avoidance Directive III (ATAD III) which aims to discourage the misuse of shell companies within the EU.
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5 min read
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18 Oct 2022
