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.
e-Presentation | April 2024 | Learning time: 35 minutes
e-Presentation by Paul Leyder, Partner & Head of Tax, BDO Luxembourg.