Council Directive (EU) 2018/1910 was transposed into Spanish law on 4 February 2020. Together with Council Implementing Regulation (EU)...
German investment tax law continues to be in development. The German Investment Tax Act (Investmentsteuergesetz 2018, InvTA 2018) has...
While discussions continue on the design and technical detail of international tax reform under Pillars One and Two, the OECD Secretariat...
The OECD’s much-anticipated Transfer Pricing Guidance on Financial Transactions will form a new Chapter X of the Transfer Pricing...
In an effort to close the door to a potentially abusive tax scheme involving partnerships with related foreign partners, the US...
The OECD has released the consultation document for its review of Country-by-Country Reporting which forms part of the standardised...
For the first time, the Dutch Supreme Court has denied the benefit of the EU Parent-Subsidiary Directive based on the existence of a...