Welcome to ERA – Academy of European Law

Year: 2024

Topic

In his e-presentation, Mart van Hulten discusses the proposal for a Directive on Business in Europe: Framework for Income Taxation (BEFIT) which was adopted as part of a package of legislative proposals in the area of direct taxation on 12 September 2023. He analyses the various key aspects of this proposed new EU rulebook that determines the corporate income tax base for certain taxpayers in Europe.

Speaker

Mart van Hulten, Assistant Professor, Fiscal Institute Tilburg/Tilburg University.

Package

• Video presentation
• Audio podcast version
• Duration: 32 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.

Access

To obtain immediate access to this e-presentation, please pay by credit card. You can also pay by invoice (bank transfer) but access will only be granted when payment has been received. For multiple registrations, please click here.

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.: 124P30

Price: 20,00 EUR