European Union Tax Risk Management

Catalog description

Credits 3. 3 Lecture Hours. Study of the European Union (EU) general framework of compliance tax risk management. Course topics include: parent subsidiary directive, interest, royalties, The European Union proposal on a carbon border tax and its compatibility with the World Trade Organization rules, free movement of capital including investment funds and others' fundamental freedoms, cross-border losses, The European Anti-Tax Avoidance Directive (ATAD), Council Directive (EU) 2018/822 amending Directive 2011/16/EU (DAC 6), and abuse of law.