HOT and VIDA one registration takes it all? by Daniele Frecurato and Stoycho Dulevski
By: Frescurato, D
.
Contributor(s): Dulevski, Stoycho.
Material type: 
ArticleSubject(s): ViDA (UNIÓN EUROPEA) | HOT (UNIÓN EUROPEA) | UNION EUROPEA
In:
Tax Notes International v. 113, n. 10, March 4 2024, p. 1247-1258Summary: This article contrasts the European Commission's proposal for establishing an EU head office tax system for micro, small, and medium-sized enterprises with previous EU endeavours in the realm of VAT regulation.
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| OP 138-B/2023/112/9-3 Anti-tax-evasion, EU directives, and greening | OP 138-B/2023/112/9-4 Generative AI | OP 138-B/2024/113/10-1 A tale of two subject-to-tax rules | OP 138-B/2024/113/10-2 HOT and VIDA | OP 138-B/2024/113/10-3 Italian carried interest tax qualification of multilevel investment schemes | OP 138-B/2024/113/10-4 Canadian Court changes course on beneficial ownership | OP 138-B/2024/113/10-5 HMRC issued new transfer pricing guidance |
This article contrasts the European Commission's proposal for establishing an EU head office tax system for micro, small, and medium-sized enterprises with previous EU endeavours in the realm of VAT regulation.
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