EU Competence and Direct Taxation

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 ...

EU Tax Reform Agenda

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 ...

Personal Income Tax

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

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, ...

Direct Taxation

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 ...

Taxation [Mitigation Legislation]

Taxation The purpose of this Part of the bill is to introduce legislative amendments for Taxation. Amendments are being proposed for Income Tax, Capital Tax, Corporation Tax and Stamp Duty legislation in order to ...

Social Insurance

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 ...

Double Tax Relief Employees

Overview The purpose of this article is to set out in broad terms, the risks of taxation and double taxation applying to personnel who spend considerable time in the UK. It is designed to give a flavour of the ...
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