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Countries around the globe are facing unprecedented and rapid change due to the COVID-19 pandemic. The Government Intervention Schemes Guide provides a summary of key government intervention measures across jurisdictions around the globe in relation to: 

Foreign Investment Restrictions
Debt
Equity
Taxation
EU State Aid Approvals, where relevant

On 15 July 2020, the European Commission (“EC”) adopted a new Tax Package aimed to “contribute to the economic recovery and long-term growth of Europe”. The Tax Package consists of three elements: (i) a revision of the Directive on Administrative Cooperation “DAC7), (ii) a Communication on Tax Good Governance, and (iii) a Tax Action Plan for a fair and simple taxation supporting the recovery. The Tax Action Plan is a set of legislative and non-legislative initiatives on taxation that the EC plans to deliver between 2020 and 2023. As such, the Tax Action Plan itself is not a legislative proposal.

The EU Member States agreed to postpone the entry into force date of the ‘VAT e-commerce package’. 

The VAT e-commerce package introduces new VAT rules that -in essence- aim to make online sales of goods to EU consumers become effectively subject to VAT in the EU. Under the current EU VAT rules, online sales of goods that are imported into the EU, in practice often remain free of VAT.

This is the fifth in a series of guidance notes on what the ‘Schrems II’ decision means for companies that rely on EU-U.S. Privacy Shield, controller-to-processor standard contractual clauses, SCCs for transfers to controllers, derogations/exceptions to transfer restrictions, and binding corporate rules, as well as what ‘Schrems II’ means for Brexit and what companies can expect with the road ahead on these issues.