European Commission initiates review of VAT rules for financial and insurance services
On 22 October 2020, the European Commission published an inception impact assessment for the review of the VAT rules for financial and...
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Spain introduces Financial Transaction Tax
The Financial Transaction Tax was approved on 7 October 2020, allowing Spain to tax the acquisition of listed shares issued by Spanish...
Can administrative guidelines fix a legal provision which is inconsistent with EU principles?
The French Administrative Supreme Court has recently ruled, in the context of the capital gains tax charge applicable to non-residents on...
Postponed French DST installments will be due in December 2020 as OECD missed end of 2020 deadline
Enacted in mid-2019, the French Digital Services Tax (DST) is supposed to be temporary and to be repealed as soon as new appropriate...
Voluntary disclosure of “hidden” PE in Italy: it’s time for rejuvenation
Three years after entering into force, the time has come to assess the effectiveness of the voluntary disclosure procedure...
International tax reform – winners and losers
The OECD's Impact Assessment presents its international tax reform proposal as the least worse-case scenario rather than a significant...
Pillar Two: Is the cure worse than the disease?
During OECD Tax Talks #17, Pascal Saint-Amans presented the Pillar One and Two Blueprints as a glass half-empty because no consensus has...
Changes to Spanish VAT regulations anticipated
According to the latest news, it appears that, following a report from the Spanish Independent Fiscal Accountability Authority (Airef) on...
International Tax Competitiveness Index 2020: the results are in
The Tax Foundation has published the International Tax Competitiveness Index 2020 which assesses the relative competitiveness and...
2021 Irish Budget: key tax measures
The Irish Minister for Finance, Paschal Donohue, and the Irish Minister for Public Expenditure and Reform, Michael McGrath, made their...
OECD Pillar 1: Loss treatment in the context of Amount A
Amount A under Pillar One of the OECD’s two-pillared proposal for international tax reform would constitute a new taxing right for market...
OECD pushes back deadline for international tax reform
The OECD has published blueprints for a solution to the tax challenges arising from the digitalisation of the economy and acknowledged...
United Biscuits’ hopes of a VAT refund crumble
The CJEU has held in the United Biscuits case that pension fund management services provided to occupational pension schemes are not...
The UK's green gas levy proposal
The UK currently has the second lowest gas prices compared to other countries in the EU15. In contrast, the UK’s electricity prices are...
New Dutch fiscal unity regime: a long-term project
This is the last blog in a series on three documents published around the 2021 Dutch budget. It deals with a letter from the Dutch...
Proposed unilateral amendment of arm's length principle by the Netherlands
Following my blog on the (non-)amendment of the Dutch participation exemption for substance-less holding companies, this blog considers...
Dutch substance-less holding companies remain eligible for participation exemption
Somewhat hidden among the massive volume of tax legislation that came out as part of the 2021 Dutch budget on 15 September 2020, three...
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