Global Business Alliance
Recent meetings
No recorded meetings with EU commissioners.
Mission & Goals
As the premier advocacy resource for international companies in the United States, the Global Business Alliance (GBA) actively promotes and defends an open economy that welcomes international companies to invest in America.
EU Legislative Interests
Multilateral negotiations surrounding international tax policy.
Communication Activities
Meeting with Delegation trip of the Subcommittee on Tax Matters of the European Parliament to Washington, D.C. - 27 October
Interests Represented
Promotes their own interests or the collective interests of their members
Organisation Members
https://globalbusiness.org/about-us/membership/
Connected Legislation
Common Corporate Tax Base
Decision on the Fair Taxation package II and III
Reform of corporate taxation rules
Common taxation system for parent companies and subsidiaries
Hybrid mismatches with third countries
The reform of the code of conduct group on business taxation
Common taxation system for parent companies and subsidiaries
VAT system: Harmonisation, simplification & definitive trade taxation
Tax treatment of losses in cross-border situations
Amendment: Excise duty product movement & monitoring (Directive 92/12/EEC)
Payment service provider requirements
Common system of value added tax (VAT)
VAT charging and countering tax evasion and avoidance
Directive 77/388/EC: New Member State accession
General arrangements for excise duty (recast)
Parent-Subsidiary taxation system (recast)
Public tax transparency and Action Plan on VAT
EU Double Taxation Dispute Resolution Mechanisms
Decision on the Corporate Tax Package
Taxation of parent companies and subsidiaries (codified)
Decision on Tax Transparency Policy
Business in Europe: Framework for Income Taxation (BEFIT)
The elimination of double taxation in connection with the adjustment of profits of associated enterprises
Interest and royalty payments between associated companies
Fight against tax avoidance
Simple tax rules and tax fragmentation in EU competitiveness
Amendment: VAT minimum standard rate duration
Amendment: VAT reduced rates (Directive 77/388/EEC)
Technical measures for definitive EU VAT system (intra-EU trade)
Amendment: Excise goods export messages (Reg 2022/1636)
Amendment: VAT invoicing conditions (Directive 77/388/EEC)
The treatment of insurance and financial services
Directive on detailed rules for the refund of value added tax
Reduced VAT rates
Amendment: VAT reverse charge & Quick Reaction Mechanism (Directive 2006/112/EC)
Amendment: VAT on electronic services (Directive 77/388/EEC)
Customs duty relief system: update and recast (Reg.EEC/918/83)
Amendment: Low-value consignments declaration (Reg 2015/2446)
Transparency, coordination and convergence of EU Corporate Tax policies
Corporate taxation package
Taxation of interest and royalty payments between associated companies
Common taxation system for interest and royalty payments
Taxation of interest and royalty payments between associated companies (recast)
Decision on the action plan for a fairer corporate tax system in the EU
Rules against tax avoidance affecting the internal market
Common Consolidated Corporate Tax Base (CCCTB)
Business Taxation
Adoption of a broad-based Financial Transaction Tax
Amendment: VAT exemption certificate (Directive 2006/112/EC)
EU Common Consolidated Corporate Tax Base (CCCTB)