Tax
Navigating EU BT 21
The European Commission’s ambitious package for tax reform “Business Taxation for the 21st Century” (BT 21) sets out a framework for transforming the tax system over the coming years, as well as mechanisms for enabling “fair and sustainable” growth.
Against the backdrop of ongoing global discussions proposing wide-reaching tax reform, we expect tax to continue to be headline news.
With major changes to the tax landscape on the horizon, our team can help you navigate through the developments as they unfold.
You can also listen to our team of international tax experts discussing the EU BT 21 package in our podcast.
Tap the panels to read more.
Transforming taxation for MNEs
Sustainability
MAY
2021
Publication of EU BT 21
Commission publishes recommendation on losses
Publication of EU BT 21
JULY
2021
CBAM proposal
Proposal to revise Emission Trading System
Proposal to amend Energy Taxation Directive
Q4
2021
Proposal for a new 'own resources' decision
Digital levy proposal to be reviewed
OECD Pillar 2 Directive proposal
ATAD 3 (shell companies) proposal
Proposal for publishing effective tax rates
2022
DEBRA proposal
OECD Pillar 1 Directive proposal
Proposal for changes to Interest and Royalties Directive
Symposium on Changing EU Tax Mix on road to 2050
DAC 8 proposal due to be adopted*
2023
BEFIT proposal
Proposal to amend VAT Directive (maritime and air passenger transport)*
DAC 7 rules take effect*
2024
Proposal for additional new 'own resources': potential Financial Transactions Tax and/or Corporate Sector 'own resource'
First Public Country-by-Country reports*
Changing tax framework for multinationals
Supporting recovery and strengthening the single market
Transparency and trust
Going green
*Indicates measures outside the BT 21 package.
Please note that all dates are indicative only.
Meet the team
Dr. David Beutel Partner
Munich
Bob van Kasteren Partner
Amsterdam
May Smith Partner
London
Bosco Montejo Partner
Madrid
Cyril Valentin Partner
Paris
Nikolaas Van Robbroeck Counsel
Brussels
Katharina Kubik Partner Tax
Vienna
