EU plans in the tax area

The EU has announced initiatives in the field of tax policy planned for the end of 2021 and beyond. Here is a short summary.

By the end of 2021

  • Public CbC reporting to be formally approved in November
  • ATAD 3 proposal focusing on shell companies is planned for the middle of December
  • OECD Pillar 2 proposal should be finalised
  • VAT for financial services proposal should be finalised

For the next year (during 2022):

  • Debt Equity Bias Reduction Allowance (DEBRA) concept should be introduced to support equity financing
  • DAC 8 proposal focused on cryptocurrencies
  • OECD Pillar 1 proposal should be finalised
  • VAT in the digital age (e-invoicing, reporting obligations, treatment of platforms and single EU VAT registration etc.)
  • New EU WHT system

After 2023

  • Replacing the current CCCTB framework by BEFIT (Business in Europe: Framework for Income Taxation)
International Taxes EU dReport newsletter

Upcoming events

Seminars, webcasts, business breakfasts and other events organized by Deloitte.

    Show morearrow-right