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.
EUROMED Convention – transitional rules
The EUROMED Community aims to promote economic integration across EU states, their neighbours, North Africa as well as Middle Eastern countries. With effect from September, the “transitional rules of origin” ha…
The new EU Tax Policy Framework of the European Commission
On 18 May 2021, the European Commission (“EC”) published its long-awaited Communication on Business Taxation for the 21st Century, introducing a short-term and long-term vision for the business tax policy agend…
Free Trade between the EU and Singapore
On 21 November 2019, an agreement on economic partnership was entered into between the EU and Singapore. Since then, all products originating in the EU may be imported to Singapore without customs duties. Simil…
In Brief from International Taxation [November 2019]
A number of states have recently introduced new rules for substance requirements based on which the nexus taxation is derived, among them are Curaçao, the British Virgin Islands, Jersey and Guernsey. The CJEU A…
Posting employees within the EU – half-time in the implementation of the new directive
Free movement of services as the basic principle of the internal market of the European Union has brought the necessity to coordinate conditions under which companies in one member state can assign their employ…
Brexit: the lull before the (next) storm?
Another turbulent development regarding Brexit is expected in the UK. Aside from the necessity to hold the European Parliament elections, which will take place in the UK already this Thursday, 23 May, Britain f…
EU announces preparations for no-deal Brexit are complete while the Brexit day remains unclear
On 25 March 2019, the European Commission published a press release announcing that the EU’s preparations for a no-deal Brexit, which could occur as early as 12 April 2019, are complete.
Free Trade Between the EU and Japan
The Economic Partnership Agreement (EPA) concluded between the EU and Japan on 17 July 2018 will enter into force on 1 February 2019, which is surprisingly ahead of the planned date.