EU Competence and Direct Taxation

EU and Direct Tax Direct taxes on income and gains are not an EU competence. They are a matter for the member states exclusively. The basic principles in relation to the scope of direct taxes both for companies and individuals in double taxation agreements and cooperation between tax authorities are derived from OECD standards. Direct […]

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EU Tax Reform Agenda

Common Consolidated Tax Base Proposal The EU Commission has pursued the adoption of an EU wide common consolidated corporate tax base. It is proposed that as a fair transparent and efficient tax system. The original proposal was launched in 2011 and was relaunched in 2016 having been resisted in particular by the UK and Ireland […]

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Personal Income Tax

EU and Direct Tax Direct taxes on income and gains are not an EU competence. They are a matter for the member states exclusively. The basic principles in relation to the scope of direct taxes both for companies and individuals in double taxation agreements and cooperation between tax authorities are derived from OECD standards.  In contrast […]

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Social Security

Social Security And Free Movement Since the early days of the EU, there have been EU Social Security measures that seek to facilitate the free movement of workers. In the absence of such coordinating measures, persons may fall between the social insurance and social security systems of a number of states in which they work, […]

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Direct Taxation

In view of the uncertainties surrounding the ratification of the Withdrawal Agreement, all interested parties, and especially economic operators, are reminded of legal repercussions, which need to be considered when the United Kingdom becomes a third country. Subject to the transition period provided for in the Withdrawal Agreement, as of the withdrawal date the EU rules on […]

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Frontier Workers

Frontier workers The Citizens Directive and Free Movement of Workers Regulation makes provision for frontier workers. Frontier workers are workers who live in one state and commutes to work to another state having taken up employment in that other. It also includes a person who continues in a job having moved to another state. A […]

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Taxation [Mitigation Legislation]

Taxation The purpose of this Part of the bill is to introduce legislative amendments for Taxation. Amendments are being proposed for Income Tax, Capital Tax, Corporation Tax and Stamp Duty legislation in order to ensure continuity for business and citizens in relation to their current access to certain taxation measures including, reliefs and allowances, and the retention of […]

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Social Insurance

Amendments to the Social Welfare (Consolidation) Act 2005 Department of Employment Affairs and Social Protection Introduction This Part sets out proposed amendments to the Social Welfare (Consolidation) Act 2005 with regard to the continuation of a range of social welfare payments. The amendments set out are intended  to give the Minister for Employment Affairs and Social Protection […]

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Transborder Personal Tax Relief [Ireland]

Introduction This instruction gives details of the relief contained in Section 825A TCA 1997 for individuals who are resident in the State but who commute to their place of work outside the State. Reduction in income tax for certain income earned outside the State Section 825A TCA 1997 is designed to give income tax relief to individuals who are resident […]

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Double Tax Relief Employees

Overview The purpose of this article is to set out in broad terms, the risks of taxation and double taxation applying to personnel who spend considerable time in the UK. It is designed to give a flavour of the compliance obligations that arise from employees where they are working in two countries. It is meant […]

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Social Security Coordination

Social security system — Cooperation between EU countries Regulation (EC) No 987/2009 on coordinating social security systems It is an implementing regulation which modernises and simplifies the rules for applying Regulation (EC) No 883/2004 on the coordination of social security systems in the EU. In implementing Regulation (EC) No 883/2004, this regulation makes it easier […]

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Tax Energy Electricity

Taxation of energy products and electricity Directive 2003/96/EC — restructuring the EU’s system for the taxation of energy products and electricity lays down European Union (EU) rules on taxes in regard to electricity, all motor fuels and most heating fuels. The purpose is to ensure that the EU’s single market for energy operates smoothly and […]

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Corporate Tax Interest Royalties Reorg

Interest and royalty payments made between associated companies Directive 2003/49/EC — common system of taxation on interest and royalty payments made between associated companies of different EU countries aims at ensuring fair taxation of payments made between associated companies* in different EU countries, while avoiding double-taxation between EU countries. It applies to interest payments and royalty payments. […]

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Anti-Avoidance

Tackling corporate tax avoidance Directive (EU) 2016/1164 — preventing tax avoidance by companies introduces rules to prevent tax avoidance by companies and thus to address the issue of aggressive tax planning in the EU’s single market. The directive builds on the Action Plan for Fair and Efficient Corporate Taxation and is in response to the finalisation […]

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Tax Disputes between States

Tax dispute resolution mechanisms Directive (EU) 2017/1852 — EU tax dispute resolution system aims to improve the system for resolving disputes over tax agreements between EU countries, thus giving both citizens and businesses greater certainty and more timely decisions. It concerns in particular disputes over double or multiple taxation — where 2 or more countries […]

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Cooperation on Taxes Between EU States

Administrative cooperation in the field of taxation   Directive 2011/16/EU on cooperation between EU countries’ tax administrations lays down the rules and procedures that EU countries’ national authorities must apply when exchanging information on tax matters. KEY POINTS The legislation applies to all taxes apart from the following: value added tax and customs duties; excise […]

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Tax and Groups

Common System Group Tax Common system of taxation applicable in the case of parent companies and subsidiaries of different European Union countries This directive provides competition-neutral taxation rules concerning dividends and profits distributed by subsidiaries to their parent company. It is a common system designed to facilitate the grouping together of companies across the European […]

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Tax Deductions by Companies 2021 UK Guidance

Contents Deduction of tax from interest and royalties Deduction of tax from dividends From 1 January 2021, the way that interest, royalties and dividends are paid between UK and EU companies may change and tax may be deducted from some payments. If this happens you may be able to claim full or partial exemption from […]

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