Deloitte Tax Policy Services


Deloitte Tax Policy Services

Understanding the role of tax policy is critical to understand future trends and take pre-emptive steps to anticipate and adapt to changes as governments seek to align tax systems with today’s business operating models and as tax administrations seek to raise revenue due to rising pressure on public finances.

Our global network of tax policy specialists help our clients make informed decisions by identifying trends and anticipating tax changes in the locations in which they operate, and by engaging with external stakeholders regarding the implications of tax reforms.

Vision and insight

  • Provide vision and insights on future trends

Raising awareness

  • Updates / webcasts / conferences on tax policy
  • Publications / articles / point of views

Engaging in tax policy

  • Customized strategy to engage with relevant stakeholders and build coherent tax policy points of views

EU Tax Policy agenda – 2021 and beyond

High ambitions despite the coronavirus crisis – unchanged priorities (Green, Digital, Resilient tax system)

  1. 2021

    Communication on business taxation for the 21st century - 18/5

    Fit For 55 Package, including the revision of the Energy Tax Directive & proposal on a carbon border adjustment mechanism – 14/7

    EC Communication & Recommendation on taxpayers’ rights

    Proposal on a digital levy – postponed to the autumn

    Public Country-by-Country reporting – Directive (EU) 2021/2101 of the European Parliament and of the Council of 24 November 2021 amending Directive 2013/34/EU as regards disclosure of income tax information by certain undertakings and branches

    Proposal for ATAD 3 (Anti-Tax Avoidance – fighting the use of shell entities and arrangements for tax purposes) – Target 14 December

    Proposals on OECD Pillar 2 (minimum taxation) & on Publication of ETRs paid by large companies based on the OECD Pillar 2 methodology * – Target 22 December

  2. 2022

    Legislative proposal creating a Debt Equity Bias Reduction Allowance (DEBRA)*

    Legislative proposal on DAC8 (strengthening rules on administrative cooperation and expanding the exchange of information in relation to crypto-assets and e-money)

    Proposal on OECD Pillar 1 (To be confirmed if it will be proposed in the form of a Directive)

    VAT in the digital age (reporting obligations, e-invoicing, treatment of platforms & single EU VAT registration)

    Broader reflection on the future of EU taxation - “EU tax mix on the road to 2050” Symposium in 2022

    New EU withholding taxes system proposal

    Proposal on VAT for financial services postponed to 2022 / 2023

  3. 2023

    European Commission proposal for business in Europe: Framework for Income Taxation (BEFIT) replacing the proposal for a Common Consolidated Corporate Tax Base (CCCTB)


Bernard David

Bernard David

Partner | Tax Business Leader

Bernard is head of Tax and partner within the international tax department. He is in charge of an international tax group focused on multinationals (mainly U.S.-based clients) investing in Europe. Ber... More

Eric Centi

Eric Centi

Partner | Financial Services Tax

Eric is an expert in Operational Taxes where he assists financial institutions on topics such as: Aberdeen Tax Reclaims: Filing of withholding tax reclaims on behalf of investment funds on the basis o... More

Grégory Jullien

Grégory Jullien

Director – EU Public Policy | Tax

Gregory Jullien is a fully qualified French lawyer and a Director with the Deloitte Luxembourg tax practice. He assists a wide range of organizations from various industries with their day-to-day oper... More

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