Manfred Bergmann, director for Indirect Taxation and Tax Administration at the DG Taxation and Customs Union at the European Commission, has told International Tax Review why the Commission changed course and came out with a proposal for a financial transactions tax (FTT).
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Two months since EU political agreement on pillar two and few member states have made progress on new national laws, but the arrival of OECD technical guidance should quicken the pace. Ralph Cunningham reports.