On 17 August 2023, the European Commission adopted an implementing regulation laying down rules for fulfillment of reporting obligations under the carbon border adjustment mechanism (CBAM) during its transitional phase.
New FASTER Directive (Faster and Safer Relief of Excess Withholding Taxes) aims to simplify the system of withholding tax and its refund.
On 17 May 2023, Regulation (EU) 2023/956 of the European Parliament and of the Council of 10 May 2023 establishing a carbon border adjustment mechanism („CBAM“) entered into force. The CBAM (also referred to as „carbon duty“) will enter into…
New reporting framework on the crypto-asset sector will help tax authorities to track the trade of crypto-assets and exchange of information about proceeds gained.
Following latest February update, four countries were added to the European Union’s blacklist.
The European Commission announced in its communication Business Taxation for the 21st Century a proposal for a new framework for income taxation for businesses. This new proposal is known as Business in Europe: Framework for Income Taxation (BEFIT).
Following latest update, the three Caribbean region countries were added to the European Union’s blacklist.
We provide you an overview of the new reporting obligations for digital platform operators arising from the EU Directive DAC7. The information should help tax authorities to ensure fair taxation of income in digital area.
A new international tax agreement on minimum taxation for multinational groups has been delayed until 2024. Implementation deadline which was originally intended in 2023 was slowed down by the discussion on ironing out technical details. France, as…
The Council of the EU discussed at its February meeting the so-called „blacklist“ update, which regularly assess the current state of play regarding cooperation in the tax area. Following this latest revision, ten new jurisdictions have been added…
On 22 December 2021, the European Commission („EC“) has published a proposal Directive „Unshell“, which sets out the rules to prevent the misuse of shell entities for improper tax purposes. The new measures will introduce a more transparent system…
While the pandemic situation is getting worse in many countries again, the work from home has never been such a hot topic. Complexity and administrative burdens have increased. Cross border mobility of employees often leads to lower levels of…
