Head office taxation rules and simplification of compliance costs of SMEs

Nogueira, João Félix Pinto2025-06-252025-06-252024-01-011385-3074http://hdl.handle.net/10400.14/53774This study performs a legal assessment of the proposed Directive on Head Office Taxation, and puts forward alternatives to overcome the identified concerns. It is structured around the building blocks of the proposal: (i) scope; (ii) access to the regime; (iii) substantive tax rules; and (iv) procedural tax rules. The study concludes with policy considerations on the proposed Directive’s impact on the strengthening of the European Union’s internal market.engEuropean UnionDirect taxationHead Office Tax systemPermanent establishmentsMicro small and medium enterprisesHead office taxation rules and simplification of compliance costs of SMEsresearch article10.2139/ssrn.460473385186883254