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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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In order to achieve consistency, any jurisdiction adopting the global minimum tax or “GloBE” rules has to follow the Model Rules and the...
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This post provides an overview of the Spanish legal framework applicable to the use of carried forward tax losses (NOLs) and briefly...
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The German tax authorities have adopted the controversial "signing closing theory" for share deals involving at least 90% of the shares...
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At a webinar on 18 January, the OECD presented its findings on the impact of international tax reform in advance of the full report which...
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In our previous posts on the recently approved Law to foster Spain’s start-up ecosystem (here and here), we focused on...
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The French National Financial Prosecutor’s Office (Parquet National Financier - PNF) published new Guidelines on public interest judicial...
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For the second year running, the OECD provided an update on the two-pillared international tax reform project just days before Christmas....
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Draft legislation for the Electricity Generator Levy (EGL) was published on 20 December 2022 for inclusion in the Spring Finance Bill. It...
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You may recall that back in that glorious summer of 2021, when the pandemic restrictions were beginning to be lifted, we tried to entice...
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The Council of the European Union issued a press release on Tuesday, stating that negotiators representing the European Parliament and...
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Under the current legislation, Italy taxes non-resident entities only on capital gains derived from a direct sale of Italian immovable...
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On 1 December 2022, the new so-called “Start-up Law” was passed by the Spanish Parliament. The Law aims to foster the start-up ecosystem...
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In September 2022, Brazil and the UK announced a first round of negotiations for a double taxation agreement (DTA) following several...
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The Spanish Government recently published a proposal to tax non-Spanish-tax-resident individuals who hold Spanish real estate through one...
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In a previous post, Maarten van der Weijden indicated that a decision by the Amsterdam Court of Appeal on 22 December 2020 set the stage...
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In what is thankfully an unusual occurrence in legal practice, I was about to press send on an email advising a client on an issue (in...