European Tax Blog

November 29, 2019

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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...

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Guillermo Canalejo

November 27, 2019

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Easier access for EU CIUs, AIFs and pension funds to Spanish tax exemption

New rules will significantly ease the access by qualified Collective Investment Undertakings (CIUs), Alternative Investment Undertakings...

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Zoe Andrews

November 26, 2019

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Is now a good time for a UK digital services tax?

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...

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Mike Lane

November 26, 2019

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Labour's Fair Tax Programme: the £6.2bn question...

...or "Seeing as everyone else is now giving 'fact-checking a go'".

When Labour published its 2019 Election manifesto last week it was...

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Zoe Andrews

November 15, 2019

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Is it time to reconsider policy on bank taxation?

As discussed in my Viewpoint video, the UK government is heavily reliant on taxes paid by financial services. The finance and...

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Mike Lane

November 12, 2019

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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...

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Victoria Hine

November 11, 2019

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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...

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Tanja Velling, Michele Dimonte

November 8, 2019

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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...

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Zoe Andrews

November 8, 2019

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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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Tomás McGrath

November 8, 2019

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The ORIP rules: intangible property held in the Crown Dependencies

It may be tempting to think that, following the renegotiation of the double tax treaties (DTTs) between the UK and the Crown Dependencies...

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J. Leonard Teti II

November 4, 2019

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US Treasury Department Loosens “Earnings Stripping” Rules

The latest salvo in a years-long struggle to administer US “earnings stripping” rules took another turn on 31 October, when the US...

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Andrea Manzitti

November 2, 2019

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Filing tax returns becomes a high risk occupation

In the 2020 Finance Bill, the Italian Government announced its intention to combat tax evasion, thought to cost more than 100 billion...

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Maarten van der Weijden

November 1, 2019

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Dutch based in-house tax departments can be intermediaries under DAC6

As the 31 December 2019 deadline for the implementation of DAC6 into the national legislation of EU Member States draws closer,...

European Tax

Contributors

European Tax Blog Archive

What does independent taxation mean?

Easier access for EU CIUs, AIFs and pension funds to Spanish tax exemption

Is now a good time for a UK digital services tax?

Labour's Fair Tax Programme: the £6.2bn question...

Is it time to reconsider policy on bank taxation?

GloBE: learning the lessons of the past

Towards a "smart" VAT system?

Gibraltar companies outside the scope of the Parent-Subsidiary Directive

Consultation on the Global Anti-Base Erosion (GloBE) Proposal under Pillar Two

The ORIP rules: intangible property held in the Crown Dependencies

US Treasury Department Loosens “Earnings Stripping” Rules

Filing tax returns becomes a high risk occupation

Dutch based in-house tax departments can be intermediaries under DAC6