2022-03-29-KPMG_Global-E-News_from_the_EU_Tax_Centre_9页_481kb

报告摘要

Portuguese Dividend Tax: CJEU ruled Portuguese withholding tax on foreign UCITS dividends contrary to EU law (C-545/19), aligning with KPMG Euro Tax Flash issue 469.

Temporary Windfall Profit Tax: Allowed Member States to impose temporary taxes on energy companies' excess profits due to rising gas prices, ensuring proportionality and limited time.

FISC Public Hearing on Code of Conduct Group (CoCG):
- Mandate reform blocked due to unresolved technical details on harmful tax regimes.
- Importance of reviewing preferential income tax regimes agreed, but CoCG remains focused on business tax.
- Discussed extending CoCG's geographical scope and listing criteria, including minimum taxation and beneficial ownership.
- No mandate to review Parliament resolutions or assess EOI quality. Proposed transparency measures to increase document accessibility.
Draft Report on EU Minimum Tax Directive:
- MEPs support 15% minimum rate but propose amendments including increasing the rate to 21%, removing specific exclusions, and introducing anti-avoidance and review clauses.

OECD Peer Review on Treaty Abuse: Found that jurisdictions not ratifying the MLI lagged in Base Erosion and Profit Shifting (BEPS) implementation. Recommended implementation plans.
Public Consultation on Crypto-Assets: Proposed a global tax transparency framework for crypto-assets and amendments to the Common Reporting Standard (CRS). Comments due by April 29, 2022.

Belgium & Germany: Extended cross-border workers' tax agreement for COVID measures until June 2022.
France: Revised non-cooperative jurisdictions list (removed Dominica), now including territories like the British Virgin Islands.
Greece: Draft bill introducing group escape clauses under ATAD 1.
Italy: Proposed 10% windfall profit tax on energy companies, effective from Oct 2021-March 2022, targeting excess gas price profits.
Luxembourg: Extended cross-border workers' tax agreement until June 2022.
Spain: Approved tax reforms implementing ATAD 2 and revised penalties, effective March 11, 2022.
United Kingdom: Finalized Qualifying Asset Holding Company (QAHC) legislation to support investment structures.

France Court Decision: Upheld beneficial ownership in royalty payments, requiring control and involvement.
India Income-tax Appellate Tribunal: Held mere technical staff presence does not constitute a permanent establishment under India-Japan double tax treaty.

BEPS Pillar 2 Webcast (April 6-7): Exploring implications for multinationals from OECD's Commentary on Pillar 2.
EU Financial Services Tax Perspectives (March 30): Discussing EU Shell Entities Directives, BEPS 2.0, and withholding tax developments.
Restructuring Webcast (January 25): Outlined tax and legal considerations for restructuring financially troubled companies, available via replay.

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