Mastering European Union Tax Policies, Compliance, and Corporate Tax Governance

Introduction

The European Union (EU) has developed a comprehensive framework of tax directives and regulations to ensure fair taxation, prevent tax avoidance, and harmonize tax policies across member states. Businesses operating within the EU must comply with VAT rules, Anti-Tax Avoidance Directives (ATAD), DAC reporting obligations, and digital taxation measures.

This 5-day EU Tax Directives and Regulations course provides a deep dive into EU tax policies, compliance obligations, and corporate tax risk management. Participants will learn how to navigate EU tax laws, implement tax-efficient business structures, and ensure compliance with evolving tax regulations.

Course Objectives

By the end of this course, participants will be able to:

• Understand the key EU tax directives and their impact on businesses.
• Ensure compliance with EU Anti-Tax Avoidance Directives (ATAD 1 & ATAD 2).
• Navigate EU VAT regulations, cross-border transactions, and digital taxation.
• Implement corporate tax transparency and reporting obligations (DAC6, CbCR, MDR).
• Manage EU corporate tax risks and ensure compliance with future tax regulations.

Who Should Attend?

This course is ideal for:

• Corporate tax professionals and CFOs
• Legal and compliance officers handling EU tax matters
• Multinational business owners and financial controllers
• Tax consultants, CPAs, and auditors
• Government tax regulators and policymakers

Basic knowledge of corporate taxation is recommended but not required.

Course Outline

Day 1: Overview of EU Tax Directives and Regulations

• The EU’s role in tax policy: Direct taxation vs. indirect taxation
• EU Tax Harmonization: Key principles and tax governance
• Overview of major EU tax directives and their objectives
  • Parent-Subsidiary Directive (PSD)
  • Interest and Royalties Directive (IRD)
  • EU VAT Directive
• The role of the European Court of Justice (ECJ) in tax disputes

Workshop: Understanding how EU tax directives impact multinational companies

Day 2: EU Anti-Tax Avoidance Directives (ATAD 1 & ATAD 2)

• Understanding ATAD 1:
  • Interest limitation rules
  • Controlled Foreign Company (CFC) rules
  • General Anti-Abuse Rule (GAAR)
  • Exit taxation rules
• ATAD 2: Hybrid Mismatches and Double Non-Taxation
• How ATAD impacts multinational corporate tax structures
• Compliance challenges and penalties for non-compliance

Case Study: Evaluating a corporate tax structure under ATAD compliance requirements

Day 3: EU VAT Rules & Digital Taxation

• EU VAT Directive: Key principles and VAT compliance rules
• VAT in cross-border transactions and e-commerce
• OSS (One-Stop Shop) & IOSS (Import One-Stop Shop) for digital businesses
• VAT reverse charge mechanisms and VAT fraud prevention
• EU’s Digital Services Tax (DST) and the impact on multinational corporations

Workshop: Applying VAT rules to an EU cross-border trade scenario

Day 4: EU Tax Transparency & Reporting Directives (DAC1 – DAC8)

• DAC6 (Mandatory Disclosure Rules – MDR): Reporting aggressive tax arrangements
• DAC7 (Digital Platform Tax Reporting Rules): Compliance for online platforms
• DAC8 (Crypto-Asset Reporting Rules): EU’s response to digital asset taxation
• Country-by-Country Reporting (CbCR) and EU tax transparency initiatives
• How to manage automatic exchange of information (AEOI) requirements

Case Study: Reviewing a tax structure for DAC6 and MDR compliance

Day 5: Future of EU Taxation & Corporate Tax Governance

• The OECD Global Minimum Tax (Pillar 2) and EU implementation
• The rise of EU-wide Carbon Border Tax (CBAM) and Environmental Taxation
• Managing corporate tax risks in a post-BEPS, ATAD, and DAC environment
• EU public country-by-country reporting (CbCR) and corporate tax disclosures
• Future trends in EU tax policy and digital tax enforcement

Capstone Exercise: Developing an EU-compliant corporate tax governance framework

Conclusion & Certification

Participants who complete the course will receive a Certification in EU Tax Compliance & Corporate Governance, demonstrating expertise in EU tax directives, VAT regulations, and corporate tax transparency.

Program Benefits

• Comprehensive Coverage – Covers ATAD, DAC, VAT, and EU digital taxation.
• Hands-On Learning – Includes case studies, compliance workshops, and tax policy simulations.
• Regulatory Compliance Confidence – Ensure alignment with EU tax transparency and avoidance laws.
• Corporate Tax Governance – Learn how to implement tax-efficient corporate structures under EU law.
• Future-Proof Knowledge – Stay updated on emerging EU tax policies and compliance trends.