A think tank dedicated to the study of tax law developments in the European Union, specifically related to direct taxation.

About the EU Tax Law Study Group

The EU Tax Law Study Group is a think tank dedicated to the study of tax law developments in the European Union, specifically related to direct taxation. Housed within IBFD’s European Knowledge Group, it is staffed by a team of specialists in EU tax law – direct taxation and supported by specialists in other EU topics of interest, including indirect taxation and transfer pricing.

Activities

The primary task of the EU Tax Law Study Group is to remain abreast of the evolving EU developments, and to ensure swift responses to these developments. The group's activities include:

conducting and facilitating research activities in the area of EU direct tax law
publishing articles, white papers, and statements on current EU tax law initiatives
monitoring, analysing and reporting on EU tax developments; and
contributing to expanding and strengthening of the product and service portfolio of IBFD.

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EU Tax Focus

This section provides updates on the progress in ongoing EU direct tax initiatives. Its objective is to serve as a specialized source, providing insights into the initiatives and uncovering their possible consequences. Additionally, it includes concise expert perspectives on the (implications of) other EU tax developments.

Scroll the EU Tax Focus notes below to stay updated on EU Tax developments and benefit from the perspective of our thought leaders.

View the Welcome Note

ETF Notes

The Latest Proposed Amendment to DAC: A Short Introduction of DAC9

Author: Katerina Ilieva

Update created: 1 November 2024

On 28 October 2024, the European Commission adopted a proposal to amend the Directive on Administrative Cooperation (2011/16) (DAC). This latest amendment, known as DAC9, aims to simplify the process for companies to meet their filing obligations under the Minimum Taxation Directive (2022/2523). This note provides a clear and practical road map to help readers understand the Directive proposal.

Welcome

EU Tax Law Study Group

A think tank dedicated to the study of tax law developments in the European Union, specifically related to direct taxation.

About the EU Tax Law Study Group

Activities

EU Tax Focus

ETF Notes

The Latest Proposed Amendment to DAC: A Short Introduction of DAC9

On Tax Harmonization, Fairness and Beyond – Perspectives of a Member of the European Parliament

Pillar Two but make it Greek: Law 5100/2024

The ECJ Final Decision in Apple – A Key Milestone in the EU Fight against Tax Avoidance

OECD Pillar One Reform and the European Union: Do good things come to those who wait?

Gulliver’s Tax Travels: Discovering Special Tax Regimes for Inward Expatriates in 2024

Hopefully We Will Say Goodbye to the Unshell Proposal

The Elephant in the Room: A Minimum Tax on Billionaires

“The only constant in life is change” … So, should VAT become progressive?

What to expect in terms of EU tax law and policy from the second half of 2024 (and beyond)

The “lost but not found” initiatives’ club: Unshell and others

A Framework for Taxation of Telework Income in the European Union: How Late?

FASTER, but softer: How the Council lowered the standards to make a quick match

Fugro v. Council: The story of a taxpayer “throwing down the glove” at the Minimum Taxation Directive

Through Thick and Thin: BEFIT under Scrutiny

Brief Overview of the ECJ Advocate General’s Opinion in the UK CFC Group Financing Exemption and a Trip Down Memory Lane, Revisiting Analogous State Aid Cases

Tax Simplification 101: HOT is Moving Forward

Can FASTER come any faster (pun intended)?

Let me brief you on DAC8: Key contextualized topics on crypto and beyond

Fitting the puzzle pieces in the latest update of the EU list of non-cooperative jurisdictions for tax purposes

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Meet our team