Flick Gocke Schaumburg’s Post

🎯 Excited to announce my participation as a speaker in an online seminar organized by the Academy of European Law ERA on "𝗘𝘂𝗿𝗼𝗽𝗲𝗮𝗻 𝗖𝗼𝗿𝗽𝗼𝗿𝗮𝘁𝗲 𝗧𝗮𝘅𝗮𝘁𝗶𝗼𝗻 𝗟𝗮𝘄" to be held on 18-19 April 2024. I'll focus on recent developments in EU tax enforcement (including DAC8) alongside other distinguished experts. A huge thanks to Daniel Gärtner for the invitation! #eutaxlaw #era #dac8 #europeanlaw #corporatetax

The report of the Secretary-General on the “Promotion of #inclusive and effective #international #tax #cooperation at the #unitednations is out now. The proposals made:   1️⃣ Option 1: #Multilateral Convention on Tax Proposes a comprehensive #treaty similar to a standard multilateral convention, covering a gamut of tax issues. This "regulatory" treaty establishes enforceable obligations and rules to address tax challenges, including information reporting, exchange, and domestic enabling environments. A monitoring mechanism and dispute resolution procedures ensure compliance.   Next steps under this option: 1.    Establish an #intergovernmental advisory expert group for drafting terms of reference. 2.    Evaluate issues to be covered by the treaty and recommend scope. 3.    Present terms of reference to the General Assembly for approval. 4.    If approved, establish an intergovernmental negotiating group.   2️⃣ Option 2: #Framework Convention on International Tax Cooperation Suggests a "constitutive" convention to establish a governance framework, delineating core principles, objectives, and governance structures. Protocols addressing specific regulatory aspects can be added, allowing nations to opt-in based on priorities and capacities. This option balances comprehensive governance with flexibility, enabling incremental progress and coherence.   Next steps under this option: 1.    Similar steps to Option 1. 2.    Draft terms of reference for framework convention negotiation. 3.    Consider simultaneous negotiation of substantive protocols. 4.    Establish expert group or negotiating group accordingly.   3️⃣ Option 3: Framework for International Tax Cooperation. Proposes a non-binding framework for coordinated action at multiple levels to address tax challenges. This approach fosters coordination without imposing legal commitments, recognising diverse tax environments and enabling tailored solutions.   Next steps under this option: 1.    Establish an intergovernmental advisory expert group for high-level conference preparation. 2.    Preparatory committee undertakes substantive and organizational preparations. 3.    Negotiates input papers and draft outcome document.   Going forward: The establishment of an open-ended intergovernmental committee to recommend actions is suggested if the General Assembly fails to reach agreement during its seventy-eighth session. The process for Options 1 and 2 might appear more time-consuming due to binding legal commitments, while Option 3's process could be faster. However, all options require inclusive and effective preparatory processes, and the speed of progress might be similar among them. The report serves as a clarion call for collective action, steering international tax cooperation towards a more equitable and sustainable future.

📢 𝐖𝐓𝐒 𝐆𝐥𝐨𝐛𝐚𝐥 𝐈𝐂𝐓 𝐓𝐚𝐱 𝐈𝐧𝐯𝐞𝐬𝐭𝐢𝐠𝐚𝐭𝐢𝐨𝐧𝐬 𝐖𝐞𝐛𝐢𝐧𝐚𝐫 : 𝐒𝐨𝐮𝐭𝐡𝐞𝐫𝐧 𝐄𝐮𝐫𝐨𝐩𝐞 Our Tax Partner, Marina Esquerrà will participate as a speaker at the webinar on the practices of tax authorities in Southern European countries. She will be accompanied by representatives from Portugal, Italy and France. 🗓️ 𝘋𝘢𝘵𝘦: 22 May 2024 🕒 𝘛𝘪𝘮𝘦: 5 – 6 pm CEST 🔗 𝐑𝐞𝐠𝐢𝐬𝐭𝐞𝐫 𝐧𝐨𝐰: ➢ https://lnkd.in/dKxNRvpP 🔍 𝘛𝘰𝘱𝘪𝘤𝘴 𝘵𝘰 𝘣𝘦 𝘢𝘥𝘥𝘳𝘦𝘴𝘴𝘦𝘥: ◼️ How are entities investigated selected? ◼️ What are the most frequent topics addressed by the tax authorities? ◼️ In which case may a tax procedure become a criminal procedure? ◼️ Is horizontal monitoring a usual practice in the country? WTS Global · WTS R&A Studio Tributario · VdA Vieira de Almeida · ARCO Abogados y Asesores Tributarios · Fidal Locally rooted – Globally connected #wts #wtsglobal #tax #taxation #webinar #taxadvisors #taxwebinar #taxknowledge #taxinvestigation #corporatetax

Andersen’s European International Tax experts are organizing a hybrid event designed to shed light on the latest and most critical developments in international tax law, with a specific focus on EU legislation. This international conference will feature insights from our experts across various jurisdictions, as well as senior representatives from the industry. They will provide perspectives on the recent changes in the international tax landscape, along with discussions on the advancements, challenges, business models, and practical issues associated with the implementation of the Global Minimum Tax. Pamela Palazzi (EU Tax Policy Director, Comcast Group, and Head of Tax, Sky Italia), Axel Rüttler (Head of Tax Germany, Siemens AG) and Ralph Doll (Managing Partner, greenfield Group) will be joining us as external guests on the panel discussing the Global Minimum Tax. If your company has an Italian branch or office, please extend this invitation to your colleagues to attend in person.   Furthermore, in conjunction with the event, we are arranging dedicated meetings for clients and contacts interested in exploring discussions on specific European jurisdictions because Andersen partners from different countries will gather in Milan for this conference. In case you (or your Italian colleagues) are interested in attending a one-to-one meeting, we kindly ask you to reach out to your contact in Andersen or to email us centrally the details on countries you would like to engage with and topics you would like to address: eventi@it.andersen.com.     Conference details: "Evolution of Tax practice in Europe" Date: Thursday, March 7th Time: 16:00h - 17:30 CET Hybrid event: in-person & webinar Location: Andersen Italy | Corso Magenta, 82 | 20123 Milan Registration and information: https://lnkd.in/d2VreeHg     Thank you for considering this invitation, and we look forward to the possibility of your participation. We remain at your disposal for any additional questions that may arise. #Andersen #event #international #tax #globalminimumtax #Italy

🚨 ATOZ Alert 🚨 On 12 June 2024, a draft law was presented to Parliament to amend the Luxembourg law of 22 December 2023 on the minimum effective taxation of multinational enterprise groups and large national groups implementing the EU Directive of 15 December 2022 on ensuring a global minimum level of taxation for MNE groups and large-scale domestic groups in the Union (known as the “Pillar Two Directive”). 💡 The draft law 📃 incorporates clarifications, interpretations and additional technical provisions resulting from the three sets of administrative guidance published by the OECD/G20 Inclusive Framework on BEPS in 2023. Read the full Alert written by our Tax Partner, Andreas Medler, by clicking here 📲 https://lnkd.in/e_fbb2UU #PillarTwo #law #news #update #tax #taxation #sharing #insights #multinationalfirms #ATOZ

Monereo Meyer Abogados is delighted to announce its participation yet another year in the latest edition of the “International Comparative Legal Guide - Corporate Tax 2024.” The guide covers issues related to international corporate tax in Spain including tax residence, capital gains and compliance and is authored by partners Gustavo Yanes Hernández and Victor Manzanares. 📎 https://lnkd.in/eSp3UcU Global Legal Group #ICLG #corporatetax #2023edition #legalguide #internationaltaxlaw #crossbordertaxlaw #crossborderlaw #comparativelaw #taxresidence #capitalgains #compliance #transactiontax #crossborderpayments #localbranch #subsidiary #commercialrealestatetax #antiavoidance #comparativelaw

Giuffrè Francis Lefebvre - Memento Tax Academy. Webinar (Recent developments and changes in EU taxation) The year 2024 will be a turning point in #international taxation and #EUtaxation, with substantial and procedural changes that will strongly affect the tax planning of multinational groups.   The course will consist of two meetings. In the first we will analyze the key issues of the #OECD GloBE Model Rules (#PillarTwo), entering into force on 1 January 2024, with a focus on the global minimum taxation of groups of companies and relevant practical implications. The #GloBE Model Rules are one of the most significant and topical changes in the current international tax scenario.   In the second meeting, we will analyze the key issues of the proposals for directives on #TP, #BEFIT, #DEBRA and #FASTER, in order to identify possible future scenarios. The proposals for #directives, although different from each other, have the common goal of harmonizing and simplifying the tax rules for the determination of #business income, as well as simplifying and streamlining the EU procedures for levying taxes and #withholdings in #cross-border payments.   Thanks to Giuffrè Francis Lefebvre - Memento Tax Academy for giving us this opportunity and our colleagues Giovanni Rolle, Paolo Arginelli, Roberto Franzè and Mario Tenore for accepting to speak.   Scientific coordination: Ignazio La Candia, Associate Partner, Studio Pirola Pennuto Zei & Associati, Milan Edoardo Catinari, Associate, Studio Pirola Pennuto Zei & Associati, Roma  

Did you know that the #1 Norwegian tax advisor in the Netherlands is right here, writing this post? 😉 If you want expert advice on Norwegian, Dutch, or international tax matters, I'm your go-to person! Let's connect and discuss how I can help you navigate the complex world of taxation with ease. #NorwegianTaxAdvisor #DutchTax #InternationalTax

📢 Important Update on Pillar 2 Taxation Regulation The new Pillar 2 global taxation regulation is set to create a more equitable framework for profit distribution and taxation across countries. Understand the implications for businesses and how this might affect your operations. Stay informed and prepared! #Taxation #BusinessImpact #Pillar2 #GlobalTax

With the recent amendments to the Bulgarian corporate tax legislation, Bulgaria has embraced the Pillar 2 tax model, a key initiative developed by OECD, as part of its commitment to implementing EU directive 2022/2523 of 14 December 2022. At Crowe Bulgaria, we're dedicated to helping businesses understand and navigate these changes effectively. If you're keen on gaining insights into how these new regulations might impact your operations, don't hesitate to reach out to us. Our expert team is here to provide tailored guidance and support to ensure your business stays ahead of the curve. Get in touch with us today to explore how we can assist you in navigating the evolving landscape of corporate tax legislation. Let's embark on this journey together! 🚀 #TaxReform #CorporateTax #CroweBulgaria #Business #Advisory