European Union - Cross-Border Rulings: Direct and Indirect Taxation
- European Union,International
- E. Kokolia; T. Lazaretou
- European Taxation, 2016 (Volume 56), No 2/3
- 27 January 2016
The authors analyse the different approaches to transparency of rulings regarding cross-border transactions in respect of both direct and indirect taxation. They consider that the enhanced transparency and model approach to VAT and cross-border rulings could also apply in respect of direct taxation and acknowledge that the political agreement reached on 6 October 2015 on the Directive for automatic exchange of information on cross-border rulings is a step in the right direction.