New Commentary on EU Direct Tax

A new integrated commentary on EU direct tax is now available in the Global Topics collection of the Tax Research Platform (TRP). It explains the general rules and practical application of the various EU directives and initiatives on direct tax that affect individuals and organizations active within the European Union.

This new commentary replaces various EU chapters from the Global Topics collection by providing a detailed general section explaining principles of EU law, and it includes the following aspects:

• A section addressing the different EU company forms
• A new section covering topics related to the negative integration of direct taxes, with a short overview of the main corporate tax and individual tax issues addressed by the ECJ
• A separate section detailing EU initiatives covering taxes on specific industries and economic activities
• Details of social security regulations and transfer pricing rules relevant for multinational groups active within the European Union
• Links to relevant ECJ case law, State Aid Commission decisions and EU directives and other primary sources of EU law 

All TRP users who had access to one or more of the various EU chapters will now have access to this new integrated chapter. For more details or a free demo, please contact sales at sales@ibfd.org.