European Tax

One of the consequences of the entry-into-force of the Italian requirement for virtual asset service providers (VASPs) and e-wallet...

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...

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...

As Kermit (and others, more recently) famously sung, "It's not easy bein' green; it seems you blend in with so many other ordinary...

Taxpayers bringing appeals against HMRC in the First-tier Tribunal (Tax Chamber) (the FTT) are rightly concerned to mitigate the risk...

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:...

Despite acknowledging that "there isn’t even consensus on what the implications of crypto are… when or whether we’re going to reach some...

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...

The Spanish tax authorities have recently published a binding tax ruling (V0066-22 dated 18 January 2022) which concluded that, in...

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...

The German Federal Fiscal Court (Bundesfinanzhof, BFH) published its long-awaited ruling on the legality of so-called "cum ex"-structures...

It is clear from the recent HM Treasury consultation document that an online sales tax (OST) applied to certain sales to UK customers...

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...

The obligation to file Tax Form 720 to declare foreign assets and rights remains in force, but the original associated fines for late...

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...

Italian Supreme Court Decision No. 3380 of 3 February deals with the interpretation of the beneficial owner (BO) requirement under the...