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EU on track for implementation of minimum tax rules
Online Published Date : 29 October 2021 | Appeared in issue: October 2021 - 29 October 2021
European Commissioner for Economy Paolo Gentiloni has pinpointed the Inclusive Framework as his “number one priority” in taxation.Speaking at the European Parliament’s Subcommittee on Tax Matters, he said focusing on the implementation of the..
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The European approach to the international insurance contracts standard
Online Published Date : 29 October 2021 | Appeared in issue: October 2021 - 29 October 2021
Dawn Robey charts the sometimes controversial progress of the IFRS 17 accounting standard.IFRS 17, Insurance Contracts, has been adopted into EU law and sets out an accounting model for insurance contracts that involves measuring liabilities arising..
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DAC8: laying the foundation for more robust regulation of cryptocurrencies and other digital assets
Online Published Date : 29 October 2021 | Appeared in issue: October 2021 - 29 October 2021
In this commentary, Rodrigo Calleja discusses the revisions to the EU Directive on Administrative Cooperation (DAC) which aims to increase transparency and exchange of information, and combat potential tax fraud.Cryptocurrencies and decentralised..