Technology and software transfers in the context of export controls
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The Tax Omnibus presents a critical opportunity to modernise the EU tax framework in light of the evolving international framework, notably the implementation of Pillar 2. Many existing directives were designed in response to earlier Base Erosion and Profit Shifting (BEPS) measures and now impose duplicative, fragmented and resource-intensive requirements on businesses. These burdens undermine tax certainty, increase compliance costs and weaken the EU’s attractiveness as an investment destination.
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FSR compliance: complexity undermining competitiveness
The EU proposed the Foreign Subsidies Regulation (FSR) in 2021 to address foreign subsidies distorting the Single Market. Operating as a screening instrument behind merger control, it requires companies to notify the European Commission of foreign financial contributions (FFCs) they may receive when participating in public procurement or mergers and acquisitions activity. Preventing FFCs from distorting the Single Market is an important goal – and one that must be achieved without creating its own disruptions.
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One year on from ‘Liberation Day’, the transatlantic economy still stands strong – but it needs stability
Authored by Malte Lohan, CEO, AmCham EU
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