Article
Tax
No longer lengthy, costly and cumbersome withholding tax procedures?
8 November 2024 -
In the current environment, EU Member States often levy withholding tax on dividends and interest paid. Subsequently, this withholding tax paid may be eligible...
Article
Tax
Revamping Transfer Pricing
8 November 2024 -
On 12 September 2023, the European Commission introduced two directive proposals. One of the proposals, relates to transfer pricing (“TP Directive”) and aims...
Article
Tax
European corporate income tax base – BEFIT
8 November 2024 -
On 12 September 2023, the European Commission introduced two directive proposals. One of the proposals (“BEFIT”) aims to improve efficiency for both corporate...
Article
Tax
European Commission Introduces new rules to prevent the misuse of shell entities
8 November 2024 -
On 22 December 2021, the European Commission proposed new rules aimed against the misuse of shell entities for improper tax purposes. Based on the proposal, EU...
Article
Tax
Court of Justice of the EU: collection of waste solar panels before 2012 not necessarily duty of producer
8 November 2024 -
In a recent judgment, the Court of Justice ruled on the validity of the rules for collecting electronic waste. Besides confirming that the collection duty also...
