Chloé Kaizer

Associate | Avocat

Introduction On 8 July 2024, the European Commission (the " Commission") adopted a legislative package to amend key VAT regulations. This initiative aims at modernizing VAT procedures by introducing an electronic VAT exemption certificate, streamlining the process for businesses and aligning with

On 10 April 2024, the European Parliament (“ EU Parliament”) adopted its non-binding report on the proposal for a Council directive establishing a Head Office Tax system for micro, small and medium size enterprises and amending Directive 2011/16/UE. Background On 12 September 2023, the European

On 19 February 2024, the OECD Council allowed an update to the Commentary 26 of the OECD Model, which relates to the exchange of information, more specifically to the question of administrative assistance. As a reminder, the exchange of information process was set up in 2009 in order to improve the