Taxing the digital economy: impact assessments will help identify winners and losers
The G20 has endorsed the OECD's work programme consisting of the two-pillar approach which was the subject of Tanja Velling's recent post
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Some of Europe's brightest legal minds look at the tax issues across Europe which could impact multinational businesses.
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European Tax Blog Archive
How low is low taxation? – The reform of the German CFC rules
Germany's controlled foreign corporation rules (CFC rules, Hinzurechnungsbesteuerung) date back to 1974 and have never really been...
The tax residence of companies. A matter of fact, or a fact that does not matter?
In her recent post, Tanja Velling highlights some of the uncertainties in the UK around the tax residence of a company. This is not just...
New Residents First!
Italy is facing a dramatic outflow of “human capital”. According to Eurostat, only Romania and Poland pips Italy to the post in terms of...
All clear on tax residence?
The First-tier Tax Tribunal's unhelpful decision in the Development Securities case has been reversed by an Upper Tribunal...
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