SME Relief Package – The Commission Proposal on the SME Head Office Tax System (HOT)
e-Presentation by Paul Leyder
Year: 2024
Topic
Speaker
Paul Leyder, Partner & Head of Tax, BDO Luxembourg.
Filmed at ERA's conference on European Corporate Taxation Law: Recent Developments, Online, 18 May 2024.
Certified Version eligible for CPD points
This version requires you to view the full e-presentation and to
take a short quiz at the end. A certificate can then be issued entitling
you to CPD points in selected jurisdictions.
If you would like to claim a certificate please send your request to elearning@era.int.
Area of Law: Tax Law
Language: English
Article-no.: 124P32
Price: 20,00 EUR
Topic
In this e-presentation, Paul Leyder discusses the proposal for a Directive establishing a Head Office Tax system for micro, small and medium sized enterprises which was adopted as part of a package of legislative proposals in the area of direct taxation on 12 September 2023. He analyses the main features of the proposal that is intended to introduce tax simplification for certain SMEs and to encourage them to expand their operations across borders.
Speaker
Paul Leyder, Partner & Head of Tax, BDO Luxembourg.Package
- Video presentation
- Audio podcast version
- Duration: 35 minutes
- Links to all relevant sources of law
- Access for 12 months after purchase
- Includes standard version and certified version eligible for CPD points
Filmed at ERA's conference on European Corporate Taxation Law: Recent Developments, Online, 18 May 2024.
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Certified Version eligible for CPD points
This version requires you to view the full e-presentation and to
take a short quiz at the end. A certificate can then be issued entitling
you to CPD points in selected jurisdictions.If you would like to claim a certificate please send your request to elearning@era.int.
Area of Law: Tax Law
Language: English
Article-no.: 124P32
Price: 20,00 EUR
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