BTAX OnPoint: EU Tax Law Developments

The European Commission proposed a number of directives to further simplify EU corporate taxation, including the FASTER Directive, which was recently adopted and provides new rules for withholding tax procedures.

Several proposals remain under consideration, covering business taxation and transfer pricing, among other matters. Proposed directives require unanimous approval by all EU member states in the European Council before they can be adopted.

The OnPoint highlights:

• The process by which EU tax law is formulated
• Most important aspects of key EU tax proposals
• Status of each proposal in the legislative process
• Links to related Bloomberg Tax analysis

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