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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)
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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
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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
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2023
European Commission proposal for business in Europe: Framework for Income Taxation (BEFIT) replacing the proposal for a Common Consolidated Corporate Tax Base (CCCTB)
Contacts
