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European Commission adopts proposal for FTT

On 14 February the Commission adopted a proposal for a Directive implementing the enhanced co-operation for a financial transaction tax (FTT).  The tax will be due if any party to the transaction is established in a participating Member State, regardless of where the transaction takes place.  This applies whether the firm engaged in the transaction is, itself, established in the FTT zone, or is acting on behalf of a party established in that jurisdiction.

An impact assessment  and FAQ has been issued.  The countries concerned are Austria, Belgium, Estonia, France, Germany, Greece, Italy, Portugal, Slovakia, Slovenia and Spain.

 

LINKS

 

http://ec.europa.eu/taxation_customs/resources/documents/taxation/com_2013_71_en.pdf

 

http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=SWD:2013:0028:FIN:EN:PDF

 

http://europa.eu/rapid/press-release_MEMO-13-98_en.htm

 

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