European Tax

Earlier today, the OECD's G20 Inclusive Framework on BEPS published a Programme of Work to Develop a Consensus Solution to the Tax...

There are currently hundreds of taxes throughout the European Union that are intended to be “environmental”. These taxes force European...

A feature of all the DSTs described in Deeksha Rathi’s earlier post is that they apply only to digital businesses that generate global...

There is a common recent development in the tax systems of the UK, France, Austria, Poland, Czech Republic, Italy, and Spain. All of...

The German Federal Ministry of Finance recently unveiled a long-awaited draft bill for reform of the German Real Estate Transfer Tax...

Clearly, the pressure on governments to take climate action is increasing: each Friday, students all over the world strike to demand such...

Now that they have had a chance to digest the decision in the EU State aid investigation into certain aspects of the UK CFC rules,...

In February, the Greek Supreme Administrative Court delivered a landmark decision (Decision 355/20.02.2019) in a test case, concluding...

It is likely that the number of international tax rulings granted in the Netherlands will reduce significantly as a result of a new...

Companies resident for tax purposes in Guernsey, the Isle of Man or Jersey are subject to economic substance requirements if they have...

BEPS legacies and ECJ recent decisions on the abuse of EU tax directives have increased the complexities around repatriating profits from...

Introduced as a temporary measure designed to deal promptly with one of the main challenges faced by international tax law - coping with...