European Tax

On 22 October 2020, the European Commission published an inception impact assessment for the review of the VAT rules for financial and...

The Financial Transaction Tax was approved on 7 October 2020, allowing Spain to tax the acquisition of listed shares issued by Spanish...

The French Administrative Supreme Court has recently ruled, in the context of the capital gains tax charge applicable to non-residents on...

Enacted in mid-2019, the French Digital Services Tax (DST) is supposed to be temporary and to be repealed as soon as new appropriate...

Three years after entering into force, the time has come to assess the effectiveness of the voluntary disclosure procedure for hidden...

The OECD's Impact Assessment presents its international tax reform proposal as the least worse-case scenario rather than a significant...

During OECD Tax Talks #17, Pascal Saint-Amans presented the Pillar One and Two Blueprints as a glass half-empty because no consensus has...

According to the latest news, it appears that, following a report from the Spanish Independent Fiscal Accountability Authority (Airef) on...

The Tax Foundation has published the International Tax Competitiveness Index 2020 which assesses the relative competitiveness and...

The Irish Minister for Finance, Paschal Donohue, and the Irish Minister for Public Expenditure and Reform, Michael McGrath, made their...

Amount A under Pillar One of the OECD’s two-pillared proposal for international tax reform would constitute a new taxing right for market...

The OECD has published blueprints for a solution to the tax challenges arising from the digitalisation of the economy and acknowledged...

The CJEU has held in the United Biscuits case that pension fund management services provided to occupational pension schemes are not...

The UK currently has the second lowest gas prices compared to other countries in the EU15. In contrast, the UK’s electricity prices are...

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...

Following my blog on the (non-)amendment of the Dutch participation exemption for substance-less holding companies, this blog considers...