On 15 July 2020, the European Commission adopted a tax package for fair and simple taxation consisting of three initiatives: a detailed Action Plan with 25 distinct actions to make taxation simpler, fairer, and better attuned to the modern economy over the coming years; a proposal to amend EU directive 2011/16 on administrative cooperation in the field of taxation in the EU (DAC); and a communication on tax good governance “in the EU and beyond.” The majority of the proposed changes will affect VAT legislation and the obligations of businesses in the field of VAT.
Source: Deloitte
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