October 2021 Newsletter

Introduction

• Philippe Arraou, President of ETAF

Professional Law

• EP own-initiative report on obstacles to the Internal Market
• Enhancing the Internal Market for Services
• Single Market Enforcement Taskforce (SMET) publishes its first report

Tax Law

• OECD Tax Deal: changes and challenges ahead
• Fair Taxation and modernizing VAT rules on top of EU agenda for 2022
• EU to act in the wake of the Pandora Papers
• European Commission’s plan for a European withholding tax framework
• New VAT e-commerce rules in force
• European Commission wants to reduce debt-equity bias
• Coming soon: new Tax Transparency rules in the EU
• Still room for improvement for Tax Information exchange in the EU
• FATAL: a rewrite of EU Code of Conduct on business taxation
• EU cuts off its Blacklist of Tax Havens

ETAF News

• KSW joins ETAF as a full member
• EU officials and tax advisers discuss how to ensure a Stable Recovery through Fair Taxation