European Tax Blog

October 27, 2020

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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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David López, Violeta Pina

October 26, 2020

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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...

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Victor Camatta, Franck Morhain

October 26, 2020

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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...

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Franck Morhain, Victor Camatta

October 22, 2020

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Enacted in mid-2019, the French Digital Services Tax (DST) is supposed to be temporary and to be repealed as soon as new appropriate...

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Michele Dimonte

October 19, 2020

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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...

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Zoe Andrews

October 16, 2020

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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...

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Andrea Manzitti, Francesco Saverio Scandone

October 16, 2020

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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...

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Miguel Pérez, María González Cuervo

October 15, 2020

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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...

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Tanja Velling

October 15, 2020

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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...

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Paul Fahy

October 14, 2020

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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...

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Andrea Manzitti, Francesco Saverio Scandone

October 14, 2020

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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...

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Tanja Velling

October 12, 2020

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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...

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Zoe Andrews

October 9, 2020

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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...

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Nicola Dinan

October 8, 2020

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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...

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Maarten van der Weijden

October 7, 2020

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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...

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Maarten van der Weijden

October 6, 2020

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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...

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Maarten van der Weijden

October 5, 2020

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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...

European Tax

Contributors

European Tax Blog Archive

European Commission initiates review of VAT rules for financial and insurance services

Spain introduces Financial Transaction Tax

Can administrative guidelines fix a legal provision which is inconsistent with EU principles?

Postponed French DST installments will be due in December 2020 as OECD missed end of 2020 deadline

Voluntary disclosure of “hidden” PE in Italy: it’s time for rejuvenation

International tax reform – winners and losers

Pillar Two: Is the cure worse than the disease?

Changes to Spanish VAT regulations anticipated

International Tax Competitiveness Index 2020: the results are in

2021 Irish Budget: key tax measures

OECD Pillar 1: Loss treatment in the context of Amount A

OECD pushes back deadline for international tax reform

United Biscuits’ hopes of a VAT refund crumble

The UK's green gas levy proposal

New Dutch fiscal unity regime: a long-term project

Proposed unilateral amendment of arm's length principle by the Netherlands

Dutch substance-less holding companies remain eligible for participation exemption