Establishing a Head Office Tax system for SMEs (HOT) - Related links

European Commission

• Proposal for a Council Directive, COM(2023) 528 final (September 2023)
• Impact Assessment Report on HOT Proposal, SWD(2023) 302 final (September 2023)
• Summary of the Impact Assessment Report, SWD(2023) 303 final (September 2023)
• Establishing a Head Office Tax System for SMEs, Factsheet (September 2023)

OECD

• Communication and Engagement with SMEs : Supporting SMEs to Get Tax Right, Tax Administration Forum (April 2023)

IMF

• How to Design a Presumptive Income Tax for Micro and Small Enterprises, Note 23/02 (June 2023)

"Big Four" – Financial audit and consultancy firms

• European Commission publishes proposed directive on head office tax system for SMEs, Deloitte (September 2023)
• European Commission publishes Head Office Tax system for SMEs, KPMG (September 2023)
• European Commission releases BEFIT, transfer pricing, and head office proposals, PwC (September 2023)
• European Commission proposes Head Office Tax System Directive for SMEs, EY (September 2023)

Other organisations

• BusinessEurope input to the European Commission's SME relief package, BusinessEurope (March 2023)
• SME Relief Package: basis for more room to do business, SMEUnited (September 2023)