November’s update is filled by developments in Europe. The ECOFIN Council has reiterated the EU’s political support for BEPS 2.0 and has confirmed that the OECD’s safe harbour rules are compatible with the EU Minimum Tax Directive. Local implementation of Pillar Two is progressing with developments in Barbados, Estonia, Germany, Hungary, Ireland, Lithuania, Malaysia, Malta and the Netherlands. In the latest twist in high profile EU state aid cases, the advocate general has recommended that the General Court review its annulment of the EC decision in the Apple case. Recent developments in Italy, the Netherlands and Portugal may mark a trend of countries scaling back advantages under expatriate tax regimes. The EU has updated its list of non-cooperative jurisdictions with several changes to Annex I and the ‘grey list’. Finally, the DAC 8 Directive has been formally adopted by the EU.
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November’s update is filled by developments in Europe. The ECOFIN Council has reiterated the EU’s political support for BEPS 2.0 and has confirmed that the OECD’s safe harbour rules are compatible with the EU Minimum Tax Directive. Local implementation of Pillar Two is progressing with developments in Barbados, Estonia, Germany, Hungary, Ireland, Lithuania, Malaysia, Malta and the Netherlands. In the latest twist in high profile EU state aid cases, the advocate general has recommended that the General Court review its annulment of the EC decision in the Apple case. Recent developments in Italy, the Netherlands and Portugal may mark a trend of countries scaling back advantages under expatriate tax regimes. The EU has updated its list of non-cooperative jurisdictions with several changes to Annex I and the ‘grey list’. Finally, the DAC 8 Directive has been formally adopted by the EU.
If you are not a subscriber, subscribe now to read this content.
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