The European Direct Tax Committee covers income-based tax aspects of European operations, including tax treaty matters, and develops the Institute’s positions and submissions to taxing authorities in European countries, as well as the European Union and OECD.
On September 10, 2024, TEI submitted comments to the European Commission regarding its review of its anti-tax avoidance directive, or "ATAD." TEI's comments focused primarily on whether the ATAD is…
On August 28, 2024, TEI submitted comments regarding the European Commission's draft implementing regulation for the Commission's public country-by-country ("CbC") reporting directive. TEI's comments…
On August 19, 2024, TEI submitted comments regarding the OECD's Draft User Guide for the GloBE Information Return XML Schema. TEI's comments emphasized the need for information return exchange…
On March 15, 2024, TEI submitted comments to the United Nations regarding its Terms of Reference for a United Nations Framework Convention on International Tax Cooperation. TEI's comments focused on…
On March 5, 2024, TEI filed comments with the Australian Treasury regarding the Australian government's revised Exposure Draft proposing to require certain multinational corporations with operations…
On March 1, 2024, TEI filed comments with the Australian Taxation Office regarding its new interpretation of the characterization of payments made for software and other intellectual property. TEI's…
On January 22, 2024, TEI submitted to the European Commission regarding the Commission's proposed directive on Business in Europe: Framework for Income Taxation ("BEFIT"), which aims to simplify…
On January 3, 2024, TEI submitted a comment letter to the European Commission regarding its proposal for a transfer pricing directive. TEI's comments focused on the need to coordinate certain of the…
On October 6, 2023, TEI submitted comments to the OECD and European Commission regarding the GloBE Information Return ("GIR") under Pillar Two of the OECD's two pillar approach to the tax challenges…
On September 1, 2023, Tax Executives Institute, Inc. ("TEI") submitted comments responding to the OECD's public consultation document regarding Pillar One - Amount B. TEI recommended the OECD make…
On August 14 2023, TEI submitted comments to the OECD regarding certain aspects of the OECD's Pillar Two initiative. TEI's comments were provided as a follow up to the Institute's June 6 meeting with…
On July 21, 2023, TEI submitted a second set of comments to the Australian Senate Standing Committees on Economics regarding a proposal to require public disclosure of certain country-by-country ("…