EUROPEAN DIRECT TAX

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 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 ("…
On April 28, 2023, TEI submitted comments to the Australian Treasury regarding the Treasury's proposal to deny deductions for certain intangible payments to related entities. The Institute primarily…
On April 28, 2023, TEI submitted comments to the Australian Treasury regarding the Treasury's proposal to require certain companies to publicly disclose tax information on a country-by-country ("CbC…
On February 3, 2023, TEI provided comments to the Organisation for Economic Co-operation and Development ("OECD") regarding its public consultation on GloBE tax certainty under the OECD's two pillar…
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