Following the path of tax audits stemming from the ECJ’s rulings of February 2019 (the “Danish cases” rulings), the Spanish Tax...
The model rules for Global Anti-Base Erosion (GloBE) (a.k.a. Pillar Two of international tax reform) set a template for a...
In a decision dated 11 December 2020 (Valueclick case), previously covered in this blog, the French Administrative Supreme Court (Conseil...
The OECD’s MAP awards for 2020 - not quite the BAFTAs, but (perhaps) still exciting for tax practitioners and authorities – were released...
The EU's directive on public country-by-country reporting was published in the Official Journal on 1 December 2021 to take effect on the...
As part of the UK’s Autumn Budget, Chancellor Rishi Sunak announced that certain “tax administration and maintenance announcements” would...
The Spanish Constitutional Court has declared some provisions of the Law governing the Tax on the Increase in Value of Urban Land (TIVUL)...
The global tax treaty network has historically consisted of bilateral tax treaties. Updating a bilateral tax treaty network has been...
On 28 September, Spain deposited with the OECD its instrument to ratify the Multilateral Convention to Implement Tax Treaty Related...
On 27 October 2021, Chancellor Rishi Sunak presented the UK’s second Budget of 2021 under the tagline “A Stronger Economy for the British...
A big driver for international tax reform (and certainly the motivation for the renewed interest in it by the US under the Biden...
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The Treasury's Net Zero Review Final Report, published alongside the Government's Net Zero Strategy: Build Back Greener and Heat and...
The Irish Minister for Finance, Paschal Donohoe, and the Irish Minister for Public Expenditure and Reform, Michael McGrath made their...
Graphite and diamonds: take just one element - carbon - and assemble it differently, and you get a strikingly different result. The same...
Ireland will sign up to the OECD Inclusive Framework political agreement on the two-pillar approach, following approval by the Irish...
Net accounting has always thrown up some difficult questions for taxpayers and their advisers looking to claim a deduction for something...