2021-10-26-KPMG_Global-E-News_from_KPMG_s_EU_Tax_Centre_13页_226kb

报告摘要

Advocate General's Opinion on Fictitious Interest & Withholding Tax: CJEU Advocate General Athanasios Rantos ruled that withholding tax can be applied to fictitious interest in interest-free loans between related parties, as there is no "beneficial owner." Member States can also refuse application of the Interest and Royalties Directive if fraud or abuse is involved.
French “précompte” Regime: Advocate General Juliane Kokott confirmed that the French advance tax payment system on redistributions complies with the Parent-Subsidiary Directive, as long as equivalent tax credits are available domestically and cross-border.

European Commission: Plans to issue a BEPS 2.0 Pillar 1 directive, but its need is under review. No decision on Pillar 2 yet. A digital levy is delayed, and BEPS 2.0 implementation is ongoing. The Commission approved an Italian COVID-aid scheme.
European Parliament: The FISC report supports BEPS 2.0 implementation, requests concrete actions on initiatives, and proposes a pan-European corporate income tax regime and tax dispute resolution analysis.

OECD/G20 Inclusive Framework Agreement: Compromise on BEPS 2.0 ensures DSTs coexist with Pillar 1 until its implementation. BEPS Action 13 (CbC reporting) shows 100+ jurisdictions have adopted the minimum standard.
ATAF Statement: Supports the BEPS 2.0 initiative, including an elective dispute resolution mechanism for developing countries. ATAF urges profit reallocation to account for routine profits.

Ireland: Finance Bill 2021 introduces a 15% minimum effective tax rate for large groups, an interest limitation rule (30% EBITDA), anti-hybrid rules, and changes to transfer pricing and corporate tax.
Malta: 2022 budget allows cross-border allocation of capital losses due to COVID.
Mauritius: Removed from FATF high-risk list, impacting EU-U.S. tax listings.
Netherlands: Proposed corporate tax rate increase to 25.8%, stricter interest deduction limits (20% EBITDA), and technical clarifications on hybrid entities.
Poland: "Polish Deal" bill passed lower house; includes holding company regime, management place rules, and anti-abuse provisions.
UAE: Guidance on appealing economic substance regulations, outlining grounds and processes.

United Kingdom: First-tier Tribunal directed HMRC to issue closure notices for transfer pricing enquiries, prioritizing corporation tax over diverted profits tax.

Public Webcast: KPMG’s EU Financial Services Tax perspectives replay is available.
Defensive Measures: EU Member States are implementing measures against non-cooperative tax jurisdictions.
BEPS 2.0 & EU Green Deal: Overviews of BEPS 2.0 implementation, country-by-country reporting, and EU environmental taxes are available.
Country-by-Country Reporting: Summarizes EU and OECD initiatives on tax transparency.
Digital Economy Taxation: Traces tax measures for digital services, including unilateral taxes.

📆 All updates from October 14–26, 2021.

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