2 Guides across 1 job. Each Guide is authored by an accountant; the ones more colleagues stand behind rise to the top.
Key EU directives governing cross-border corporate taxation within the EU. Covers the Parent-Subsidiary Directive (2011/96/EU), Interest & Royalties Directive (2003/49/EC), Anti-Tax Avoidance Directives (ATAD I & II), DAC6/DAC7/DAC8 mandatory disclosure rules, and the EU Merger Directive. Use when advising on cross-border dividend flows, intercompany interest/royalty payments, CFC rules, hybrid mismatches, exit taxation, mandatory reporting of cross-border arrangements, or tax-neutral reorganizations within the EU. Trigger on: "Parent-Subsidiary Directive", "Interest and Royalties Directive", "ATAD", "CFC rules", "DAC6", "DAC7", "DAC8", "exit tax EU", "hybrid mismatch", "cross-border merger", "EU WHT exemption", "participation exemption", or any question about EU-wide corporate tax harmonization measures.
Use this skill whenever an EU importer (declarant), an indirect customs representative, or a non-EU producer asks about the EU Carbon Border Adjustment Mechanism. Trigger on phrases like "CBAM", "carbon border adjustment", "CBAM certificates", "embedded emissions", "default values", "verified emissions", "CN code 7208", "CN code 28080000", "fertiliser CBAM", "cement CBAM", "aluminium CBAM", "hydrogen CBAM", "electricity CBAM", "iron and steel CBAM", "quarterly CBAM report", "CBAM declarant", "CBAM authorised declarant", or any request to assess CBAM scope, compute embedded emissions, prepare the quarterly report (transitional period) or annual CBAM declaration (definitive period from 2026). Covers Regulation (EU) 2023/956, Implementing Regulation (EU) 2023/1773 (transitional period reporting), the Default Values Implementing Regulation and the Commission's 2025 sectoral guidance. Does NOT cover: emissions trading system (EU ETS), domestic carbon taxes (UK CBAM, Australia Safeguard Mechanism, California CCA), customs tariff / preference rules, or product origin determination. ALWAYS read this skill before computing CBAM exposure or preparing a CBAM report.