Michaela Merz

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EU – European Commission launches public consultation on the fight against VAT fraud

The European Commission has launched a public consultation on the fight against VAT fraud and administrative cooperation in the area of VAT. The consultation stems directly from the Commission’s VAT Action Plan, in which addressing the VAT gap and tackling VAT fraud received prominent attention. Continue reading

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EU Commission – adopted action plan on VAT 7 of April 2016

On 7 April 2016 the Commission adopted an Action Plan on VAT – Towards a single EU VAT area. The Action Plan sets out immediate and urgent actions to tackle the VAT gap and adapt the VAT system to the digital economy and the needs of SMEs. Continue reading

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Tax priorities of the Netherlands EU Council Presidency EU 2016

Photo_RGB_R_NL_JA_00614.jpg People crossing the tracks ot the stationCorporate Tax
“On 17 June 2015 the Commission presented an action plan to reform the corporate tax system in the EU. It includes a series of initiatives designed to end tax avoidance, ensure the sustainability of revenues and strengthen the internal market for business. Continue reading

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OECD – BEPS project – Final report on Action 1: Addressing the Tax Challenges of the Digital Economy

Technology - using an iPad inside PwC office, PwC NYC Technology-6.jpgThe OECD’s Base Erosion and Profit Shifting (BEPS) project started in 2013 amid growing concern of tax planning used by multinational enterprises (MNEs) to artificially reduce taxable income / shift profits to low tax countries by benefitting from discrepancies between country specific tax rules. Continue reading

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EU Commission Action Plan – List of non-cooperative tax jurisdictions

PwC_PC_Spain_Barcelona_MB_014.jpgAs part of the work on good tax governance Member States provided the Commission with lists of those jurisdictions they determined met their definition of non-cooperative tax jurisdictions.

Please see the LIST (late 2014)

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PwC Webcast: BEPS and VAT

Photo_R_RGB_SH14_D4_JA_5190.jpgI recommend our next webcast, 18 June 2015 focusing on BEPS and VAT

Topic to be presented:

Since the OECD’s Action Plan on BEPS was published in July 2013 with a view to addressing perceived flaws in international tax rules, the work under the Action Plan, backed by the G20 finance ministers, has progressed swifter than expected by many and has resulted in over 10 draft papers being published to date. Continue reading