2022-08-05-KPMG_Global-E-News_from_KPMG_s_EU_Tax_Centre_12页_379kb
报告摘要
EU Institutions
Council of the EU
- Compromise text for Foreign Subsidies Regulation endorsed, awaiting Parliament's position; aims to limit non-EU subsidies in the EU market.
European Parliament
- Subcommittee on Tax Matters (FISC) workshop questioned the effectiveness and design of tax incentives, potential complexity, and societal impacts.
European Economic and Social Committee (EESC)
- Supported the Minimum Tax Directive proposal, emphasizing uniform implementation of OECD Model Rules and reducing compliance costs.
- Supported the Unshell Directive proposal to combat shell entities, calling for adequate resources for checks and addressing professional enablers.
CJEU Referrals
Portuguese Supreme Administrative Court
- Requested a preliminary ruling on the compatibility of its higher Portuguese tax rates for bonds/debt held by foreign banks with EU law.
German Federal Tax Court (BFH)
- Requested a preliminary ruling on whether differentiated treatment of foreign portfolio dividends compared to German-source dividends for trade tax is compatible with EU law.
OECD and Other International Institutions
OECD (Forum on Harmful Tax Practices - FHTP)
- Progress report: Several jurisdictions revised/beheld harmful tax practices (e.g., Armenia, Cabo Verde, Costa Rica, Eswatini, Greece, Honduras, Italy, Kazakhstan, Pakistan). Some territories recommended for improvement/substantive monitoring.
Local Law and Regulations
| Country | Regulation/Update |
|---|---|
| Austria | Transposed DAC7 into national law; requires digital platform operators to share user info with Austrian authorities for automatic exchange. |
| Belgium | Announced tax reform: lowers corporate tax rate for SMEs, introduces minimum tax, adjusts withholding taxes, and published guidance on crypto/NFTs. |
| France | Rejected Senate proposal for windfall profits tax. Supreme Court rulings strengthen rules against discriminatory withholding tax rates. |
| Germany | Draft bill proposes eliminating limited tax liability for certain non-resident payments for IP rights, effective from 2023 (retrospective for unrelated parties). |
| Netherlands | Consultation on combating dividend stripping ongoing; likely new measures by 2024. |
| Romania | Government Ordinance amends tax code: increases foreign dividend withholding tax and modifies micro-enterprise regime. |
| Spain | Draft bill proposes new windfall profit taxes on large energy firms and banks for 2023/2024. Proposal previously rejected by Parliament. |
| UK | Draft legislation confirms Pillar Two's domestic inclusion rules (IIR) take effect for APs from Dec 2023. |
| France | Court decisions uphold fraud detection programs using publicly available data and upheld non-deductibility of interest expenses in specific financing structures. |
| UK | Upper Tribunal ruled interest expenses non-deductible if loans violate arm's-length principle solely to secure a tax advantage. |
KPMG Insights
- 2022 KPMG Africa Tax Virtual Conference: Focused on Africa's tax future amidst BEPS 2.0 and reimagining tax functions.
- KPMG Withholding Tax Study 2022: 15th edition analyzing WHT rates on investment income for Luxembourg funds globally.
- KPMG Middle East & South Asia (MESA) Tax Guide 2022: Provides regional tax and regulatory insights.
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