Derecho Tributario

Índice

• Practical Consequences of the DAC6 Rules – What Next for Tax Administrations and Taxpayers?
• Mandatory Disclosure of Reportable Cross-border Tax Arrangements
• Ne bis in idem – Article 4 Protocol 7 ECHR
• Art. 8 ECHR and the Right to Respect for Private and Family Life in the Context of Exchange of Information
• The Taxation of the Digital Economy – State of Play of the Discussion
• Taxing Windfall Profits in the EU Energy Sector
• Background and State of Play of the Initiative to Fight Against Tax Evasion and Aggressive Tax Planning by Addressing the Role of Enablers (SAFE)
• Digital Services Taxes in the EU: What Can We Expect?
• ViDA Pillar 3: Single EU VAT Registration: The Introduction of a Single VAT Registration Across the EU
• ViDA Pillar 2: Platform Economy: VAT Treatment of the Sharing Economy
• ViDA Pillar 1: Digital Reporting Requirements (DRR): Can the Digital Reporting Requirements (DRR) Tackle VAT fraud?
• SME Relief Package – The Commission Proposal on the SME Head Office Tax System (HOT)
• Harmonising Transfer Pricing in the EU – The Draft Directive on Transfer Pricing
• The “Business in Europe: Framework for Income Taxation (BEFIT)” Proposal