Council

Journal
Alvarado, M.
European Union
European Taxation 2021 (Volume 61), No. 12
PriceUSD 45

This overview highlights the Council’s (i) position on adopting a public Country-by-Country Reporting Directive, as well as its reasons for supporting this position, (ii) removal of certain countries from the EU list of non-cooperative jurisdictions for tax purposes, and (iii) authorization for Hungary to allow a 50% input VAT deduction on the lease of passenger cars.