Category Archives: Direct Tax
Chapter five: Taxation Article 5.1: Good governance The Parties recognise and commit to implementing the principles of good governance in the area of taxation, in particular the global standards on tax transparency ...
EU and Direct Tax Direct taxes on income and gains are not an EU competence. They are a matter for the member states exclusively. The basic principles in relation to the scope of direct taxes both for companies and ...
Common Consolidated Tax Base Proposal The EU Commission has pursued the adoption of an EU wide common consolidated corporate tax base. It is proposed that as a fair transparent and efficient tax system. The original ...
EU and Direct Tax Direct taxes on income and gains are not an EU competence. They are a matter for the member states exclusively. The basic principles in relation to the scope of direct taxes both for companies and ...
Social Security And Free Movement Since the early days of the EU, there have been EU Social Security measures that seek to facilitate the free movement of workers. In the absence of such coordinating measures, ...
In view of the uncertainties surrounding the ratification of the Withdrawal Agreement, all interested parties, and especially economic operators, are reminded of legal repercussions, which need to be considered when ...
Frontier workers The Citizens Directive and Free Movement of Workers Regulation makes provision for frontier workers. Frontier workers are workers who live in one state and commutes to work to another state having ...
Amendments to the Social Welfare (Consolidation) Act 2005 Department of Employment Affairs and Social Protection Introduction This Part sets out proposed amendments to the Social Welfare (Consolidation) Act 2005 with ...
Social security system — Cooperation between EU countries Regulation (EC) No 987/2009 on coordinating social security systems It is an implementing regulation which modernises and simplifies the rules for applying ...
Taxation of energy products and electricity Directive 2003/96/EC — restructuring the EU’s system for the taxation of energy products and electricity lays down European Union (EU) rules on taxes in regard to ...
Interest and royalty payments made between associated companies Directive 2003/49/EC — common system of taxation on interest and royalty payments made between associated companies of different EU countries aims at ...
Tackling corporate tax avoidance Directive (EU) 2016/1164 — preventing tax avoidance by companies introduces rules to prevent tax avoidance by companies and thus to address the issue of aggressive tax planning in the ...
Tax dispute resolution mechanisms Directive (EU) 2017/1852 — EU tax dispute resolution system aims to improve the system for resolving disputes over tax agreements between EU countries, thus giving both citizens and ...
Administrative cooperation in the field of taxation Directive 2011/16/EU on cooperation between EU countries’ tax administrations lays down the rules and procedures that EU countries’ national authorities must ...
Common System Group Tax Common system of taxation applicable in the case of parent companies and subsidiaries of different European Union countries This directive provides competition-neutral taxation rules ...
Guidance Guidance relating to the UK’s operational implementation of the social security coordination provisions of Part 2 of the EU Withdrawal Agreement: Citizens’ Rights Published 11 November 2020 New rules for ...
Contents Deduction of tax from interest and royalties Deduction of tax from dividends From 1 January 2021, the way that interest, royalties and dividends are paid between UK and EU companies may change and tax may be ...
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