EU Direct Tax

Navigating European tax law

For all organisations it is a challenge to constantly keep abreast of all changes to European law on direct taxation and to be aware of all the tax-related consequences of doing business in Europe. With PwC you have a partner who knows the road. Organisations with branches in other European countries, or that conduct cross-border business in a European context, have to deal with European tax law, which is constantly shifting and changing. New Directives have been introduced, such as the anti-tax avoidance Directives (ATAD1 and ATAD2), the Directive on the obligation to report cross-border arrangements (DAC6) and the public CbCR Directive. At the same time, new Directives have been announced, such as the Unshell Directive, BEFIT and the TP Directive. Furthermore, the European Commission is still active in the area of EU State aid. Finally, the European Union’s Court of Justice regularly pronounces ground-breaking judgements, such as the Danish beneficial ownership cases on misuse and the Lexel AB judgement. This is resulting in the ever-expanding reach of European tax law.

All expertise in-house

PwC's EU Direct Tax group can advise you on the smooth and effective settlement of all tax affairs in a European context. Moreover, we have a good understanding of the discrepancies between provisions in the EU treaty and those in national tax legislation of the different countries and can advise you on working with these provisions in the interests of your enterprise. The EU Direct Tax group is organised at the European level and coordinated from the Netherlands. Consequently, with PwC you have direct access to all tax legislation expertise at the European level.

European tax strategy

Many enterprises follow a tax strategy which in many cases is focused on national regulations, but a European tax strategy is important if you do business in Europe. A strategy which, for example, ensures you are aware of all relevant rulings of the European Union’s Court of Justice and can then apply these rulings to benefit your enterprise. A good relationship with the local tax authorities is indispensable in this regard. PwC has the know-how and relationships and would be only too happy to advise you on refining your attack strategy.

What can you expect from PwC?

Insight into and an in-depth knowledge of European law on direct taxes
A broader European network
Accurate advice on tax strategy
Advice on documentation
Support in the event of legal proceedings and complaints at the European Commission