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  1. Navigating EU BT 21

Tax

Navigating EU BT 21

The European Commission’s ambitious package for tax reform “Business Taxation for the 21st Century” (BT 21) sets out a framework for transforming the tax system over the coming years, as well as mechanisms for enabling “fair and sustainable” growth.

Against the backdrop of ongoing global discussions proposing wide-reaching tax reform, we expect tax to continue to be headline news.

With major changes to the tax landscape on the horizon, our team can help you navigate through the developments as they unfold.

You can also listen to our team of international tax experts discussing the EU BT 21 package in our podcast.

Tap the panels to read more.

Transforming taxation for MNEs

Sustainability


MAY
2021


Publication of EU BT 21

Commission publishes recommendation on losses

Publication of EU BT 21


JULY
2021


 

CBAM proposal

Proposal to revise Emission Trading System

Proposal to amend Energy Taxation Directive


Q4
2021


Proposal for a new 'own resources' decision

OECD Pillar 2 Directive proposal

ATAD 3 UNSHELL proposal

Amendments to VAT Directive agreed (VAT rates to support environmental policies)


Q2
2022


DEBRA proposal

Proposal for publishing effective tax rates


Q3
2022


OECD Pillar 1 Directive proposal


Also
in 2022


Proposal for changes to Interest and Royalties Directive

Symposium on Changing EU Tax Mix on road to 2050

DAC 8 proposal due to be adopted*


2023


BEFIT proposal

Proposal to amend VAT Directive (maritime and air passenger transport)*

DAC 7 rules take effect*


2024


Proposal for additional new 'own resources': potential Financial Transactions Tax and/or Corporate Sector 'own resource'

First Public Country-by-Country reports*

 

Changing tax framework for multinationals

 

Supporting recovery and strengthening the single market

 

Transparency and trust

 

Going green

 

*Indicates measures outside the BT 21 package.
Please note that all dates are indicative only.

Steuerrecht

  • Mehrwertsteuer und indirekte Steuern
  • Steuerberatung
  • Steuern im Transaktionsfeld
  • Steuerliche Untersuchungen und Streitigkeiten
  • Verrechnungspreise

EU BT 21: Transforming the tax system

EU BT 21: Sustainability developments

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