BEFIT

BEFIT, Corporate income tax, European Commission

(Erasmus School of Law, Erasmus University Rotterdam, PwC Rotterdam) and (Assistant Professor at the University of Amsterdam /Senior Manager Tax at PwC Netherlands Tax Knowledge Centre.)/ /Leave a comment

This is the second part of the authors’ blog on the Proposal for a Council Directive on Business in Europe: Framework for Income Taxation (BEFIT) that the European Commission (EC) published on 12 September 2023. In this part we present our observations on the envisaged EU corporate tax framework BEFIT proposal. Reference is made to…

BEFIT, Corporate income tax, European Commission

(Erasmus School of Law, Erasmus University Rotterdam, PwC Rotterdam) and (Assistant Professor at the University of Amsterdam /Senior Manager Tax at PwC Netherlands Tax Knowledge Centre.)/ /Leave a comment

This is the first part of the authors’ blog on the Proposal for a Council Directive on Business in Europe: Framework for Income Taxation (BEFIT) that the European Commission (EC) published on 12 September 2023. In this part we present an outline of the backgrounds and basic elements of the BEFIT proposal. Reference is made…

BEFIT, CJEU, EC Tax Review, EU law

(General Editor EC Tax Review and tax adviser at Ernst & Young Belastingadviseurs LLP)/ /Leave a comment

We are happy to inform you that the latest issue of the journal is now available and includes the following contributions: Georg Kofler, Curia Locuta, Causa Finita: Some Further Conclusions from W AG The Court’s decision in W AG on the cross-border utilization of treaty-exempt foreign losses has not only turned its back on Lidl…