Published in: IAFEI 37th issue In June 2017, the European Commission released the fiercely debated proposal for a directive to introduce mandatory disclosure rules in the area of taxation (Proposal) in the European Union (EU). The proposed legislation is highly…

On June 17, 2015, the EU Commission released a new Action Plan focusing on ensuring a Fair and Efficient Corporate Taxation System in the EU. As a result of the various EU efforts, the last few years saw an increased…