What does independent taxation mean?
The Labour Party has been in trouble this week due to its promise to scrap the UK tax marriage allowance. This allowance was introduced...
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.
The Labour Party has been in trouble this week due to its promise to scrap the UK tax marriage allowance. This allowance was introduced...
New rules will significantly ease the access by qualified Collective Investment Undertakings (CIUs), Alternative Investment Undertakings...
The message was clear at last week's OECD public consultation on the reform of the international tax rules that there is a need to fix...
...or "Seeing as everyone else is now giving 'fact-checking a go'".
When Labour published its 2019 Election manifesto last week it was...
As discussed in my Viewpoint video, the UK government is heavily reliant on taxes paid by financial services. The finance and...
The OECD published its Pillar Two paper on the Global Anti-Base Erosion (GloBE) Proposal on Friday (Zoe Andrews' earlier post provides an...
We live in a world of burgeoning automation. Transactions are increasingly automated in a range of ways, from direct debit (around since...
On 24 October, Advocate General (AG) Hogan opined that a company incorporated, and subject to corporation tax, in Gibraltar cannot avail...
Another day, another proposal to substantially change the international tax architecture. This time it is the GloBE Proposal under...
It may be tempting to think that, following the renegotiation of the double tax treaties (DTTs) between the UK and the Crown Dependencies...
The latest salvo in a years-long struggle to administer US “earnings stripping” rules took another turn on 31 October, when the US...
In the 2020 Finance Bill, the Italian Government announced its intention to combat tax evasion, thought to cost more than 100 billion...
As the 31 December 2019 deadline for the implementation of DAC6 into the national legislation of EU Member States draws closer,...
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