Is it time to reconsider policy on bank taxation?
The government is heavily reliant on taxes paid by financial services. The finance and insurance sector was the largest single...
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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European Tax Blog Archive
GloBE: learning the lessons of the past
The OECD published its Pillar Two paper on the Global Anti-Base Erosion (GloBE) Proposal on Friday (Zoe Andrews' earlier post provides an...
Towards a "smart" VAT system?
We live in a world of burgeoning automation. Transactions are increasingly automated in a range of ways, from direct debit (around since...
Gibraltar companies outside the scope of the Parent-Subsidiary Directive
On 24 October, Advocate General (AG) Hogan opined that a company incorporated, and subject to corporation tax, in Gibraltar cannot avail...
Consultation on the Global Anti-Base Erosion (GloBE) Proposal under Pillar Two
Another day, another proposal to substantially change the international tax architecture. This time it is the GloBE Proposal under...
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