What is HOT and what’s not?

The priority and urgency for the different direct tax proposals for EU directives sometimes appear to be on a carousel, especially given the six monthly term for Presidency of the EU Commission.

Sasha Kerins, international tax partner with Grant Thornton Ireland, and Monique Pisters, head of tax at Grant Thornton Netherlands, discuss current issues impacting EU direct tax initiatives.

This includes the UN’s potential future role in international taxation, Pillar I & DST’s and the Head Office Tax System (HOT), Transfer Pricing (TP) and Faster and Safer Tax Excess Relief (FASTER) proposals.

For further insights into the emerging EU direct tax law, visit our EU direct tax policy hub.