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Welcome to the European Tax Blog.

Some of Europe's brightest legal minds look at the tax issues across Europe which could impact multinational businesses.

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One of the consequences of the entry-into-force of the Italian requirement for virtual asset service providers (VASPs) and e-wallet...
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If one were to regard the European Commission’s Directive proposal to tackle the debt-equity bias in the tax system as the fruit of a...
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I have put off writing about Amount A of the first international tax reform Pillar for two reasons.The main reason is the concern that it...
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As Kermit (and others, more recently) famously sung, "It's not easy bein' green; it seems you blend in with so many other ordinary...
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Taxpayers bringing appeals against HMRC in the First-tier Tribunal (Tax Chamber) (the FTT) are rightly concerned to mitigate the risk...
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In 2019, a French Digital Services Tax (DST) was enacted in order to subject to a 3% tax two categories of services provided in France:...
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Despite acknowledging that "there isn’t even consensus on what the implications of crypto are… when or whether we’re going to reach some...
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In a decision that will unlock a number of pending cases and encourage EU (and third country) UCIs to apply for a refund of Portuguese...
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The Spanish tax authorities have recently published a binding tax ruling (V0066-22 dated 18 January 2022) which concluded that, in...
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One big surprise in the UK’s March 2022 Spring Statement was the promise to cut the basic rate of income tax by one percentage point from...
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The German Federal Fiscal Court (Bundesfinanzhof, BFH) published its long-awaited ruling on the legality of so-called "cum ex"-structures...
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It is clear from the recent HM Treasury consultation document that an online sales tax (OST) applied to certain sales to UK customers...
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A recent OECD report, based on a July 2021 survey of 43 countries, including from the G20, the OECD and beyond, found few examples of...
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The obligation to file Tax Form 720 to declare foreign assets and rights remains in force, but the original associated fines for late...
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Earlier this week, HMRC announced that it was the first UK law enforcement entity to seize an NFT. The turn of phrase struck me - how...
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Italian Supreme Court Decision No. 3380 of 3 February deals with the interpretation of the beneficial owner (BO) requirement under the...