October 2023 Newsletter

Introduction

• Philippe Arraou, ETAF president

Professional law

• ETAF’s take on the recognition of qualification of non-EU nationals
• Anti-Money-Laundering package: remaining points in the trilogues 
• New steps in infringement proceedings on the implementation of the Proportionality Test Directive

Tax law

• European Commission wants to give a push to the rationalisation of EU reporting requirements 
• New EU measures to simplify SMEs tax compliance 
• BEFIT: a new EU income taxation framework 
• European Commission proposes a Transfer Pricing Directive 
• ETAF comments on the FASTER proposal 
• What if UNSHELL becomes DAC9?
• ViDA likely to experience some delays in implementation 
• Three jurisdictions added to the EU blacklist of tax havens 
• Recent progress in global tax reform through Amount A treaty text 
• Which role for the UN in international tax negotiations?

ETAF News

• ETAF at the EU Tax Symposium 
• ETAF participates to CECCAR Congress in Bucharest 
• Save-the-date: ETAF Conference on 29 November 2023