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European Union: Proposal For The Directive "HOT" - ELVINGER HOSS PRUSSEN, société anonyme
Credit: Mondaq- Published on December 29, 2023
On 12 September 2023, the European Commission published a proposal for a new directive "Head Offices Tax System" ("HOT Proposal") aiming at creating a simplified tax system for small to medium-sized enterprises ("SMEs")...
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