Insights

On 2 April, proclaimed “Liberation Day” by President Donald Trump, the United States announced a sweeping package of new tariffs on imported goods. These “reciprocal tariffs” are designed to counter what are seen as unfair duties imposed by other countries.

The FASTER Directive seeks to simplify WHT procedures for dividends and interest payments on publicly traded instruments to non-resident investors within the EU. Its goals are to encourage cross-border investments, enhance European capital markets, and provide better protection against tax fraud and abuse.

In this whitepaper, we will inform you about Pillar 2 and how to comply with the obligations flowing from Pillar 2.

The European Commission proposed a new EU directive for micro, small, and medium-sized enterprises (SMEs) who operate cross-border through permanent establishment.

On January 17th, 2023, the European Parliament published its approval of the European Commission’s draft proposal for Anti-Tax-Avoidance Directive III (ATAD 3) under the condition that a few amendments will be made.

Given the proposed implementation dates, we recommend that entities begin assessing their current corporate structures to understand the potential consequences of ATAD III.