A think tank dedicated to the study of tax law developments in the European Union, specifically related to direct taxation.

About the EU Tax Law Study Group

The EU Tax Law Study Group is a think tank dedicated to the study of tax law developments in the European Union, specifically related to direct taxation. Housed within IBFD’s European Knowledge Group, it is staffed by a team of specialists in EU tax law – direct taxation and supported by specialists in other EU topics of interest, including indirect taxation and transfer pricing.

Activities

The primary task of the EU Tax Law Study Group is to remain abreast of the evolving EU developments, and to ensure swift responses to these developments. The group's activities include:

conducting and facilitating research activities in the area of EU direct tax law
publishing articles, white papers, and statements on current EU tax law initiatives
monitoring, analysing and reporting on EU tax developments; and
contributing to expanding and strengthening of the product and service portfolio of IBFD.

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EU Tax Focus

This section provides updates on the progress in ongoing EU direct tax initiatives. Its objective is to serve as a specialized source, providing insights into the initiatives and uncovering their possible consequences. Additionally, it includes concise expert perspectives on the (implications of) other EU tax developments.

Scroll the EU Tax Focus notes below to stay updated on EU Tax developments and benefit from the perspective of our thought leaders.

Welcome Note - The Tax Wheel Is Spinning Fast

The EU Tax Law Study Group is delighted to introduce the EU Tax Focus, a space where we navigate the whirlwind of change and detangle the complexities of EU tax initiatives and developments.

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“The only constant in life is change” … So, should VAT become progressive?

Update created: 15 July 2024

This note describes the proposal for a progressive VAT put forward by De La Feria and Swistak and critically evaluates some of its merits and shortcomings.

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What to expect in terms of EU tax law and policy from the second half of 2024 (and beyond)

Update created: 8 July 2024

The note tries to identify future trends in EU tax law and policy in light of the latest structural changes in EU institutions and based on recently published official documents.

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The “lost but not found” initiatives’ club: Unshell and others

Update created: 24 June 2024

Overall, in the last few months, countless articles have been written on “hot” tax topics. What happens, though, with all the initiatives which were once trending? Where do they stand, and should we expect them to progress any time soon? This note is intended to shed light to the “lost but not found” club of EU initiatives.

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A Framework for Taxation of Telework Income in the European Union: How Late?

Update created: 18 June 2024

Telework can create a tax hassle if work that can be performed anywhere in the world is not, in fact, performed within the same national borders in which the employer is located. This note describes the problem of taxation of telework income and observes the solutions that are being discussed at the EU level.

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