Next year will be challenging for the European Commission as it presses ahead with its plans to reform the EU’s VAT system, revise the Energy Tax Directive and implement a financial transactions tax. In an exclusive interview, Algirdas Šemeta, European Commissioner for Taxation and Customs Union, Audit and Anti-Fraud explains how he will be keeping taxpayers busy in 2012.
Unlock this content.
The content you are trying to view is exclusive to our subscribers.
Geopolitical rivalry is reshaping global tax cooperation, as the OECD’s minimum tax framework fragments and the EU grapples with the ensuing legal fallout
Chile’s revamped GAAR marks a shift toward structural scrutiny, pushing MNEs to strengthen tax governance, economic substance and compliance strategies
While the IBS incorporates taxable events previously covered by state and municipal taxes, its governance and operational logic represent a significant departure from the legacy model