The OECD has issued updated guidance on tax treaties and the impact of the COVID-19 pandemic which adopts broadly similar views on...
On January 20, 2021, Joseph R. Biden, Jr., took office as the US President. As Washington’s focus now turns to policy-making, there are...
In 2020, many foreign companies were taken by surprise when they learnt that they might have fallen within the scope of German...
The Irish Minister for Finance, Paschal Donohue, recently published an update to Ireland's Corporation Tax Roadmap (Roadmap). The Roadmap...
In Heavyinstall, the CJEU decided that, where one EU Member State requests that another takes precautionary measures, such as seizing...
The German Government officially introduced a governmental draft for a reform of the German withholding tax (WHT) regime on 20 January...
Simplification was a key theme of the public consultation on the OECD’s two-pillared international tax reform proposal. Zoe Andrews has...
The UK left the EU on 31 January 2020, but the UK/EU Withdrawal Agreement provided for a transition period during which the UK continued...
The OECD’s public consultation on the blueprints for international tax reform took place on 14 and 15 January and recordings are...
Although the UK left the EU at 11pm on 31 January 2020, most people would not have noticed any change because the effect of the...
As mentioned in my earlier post, the UK’s proposed “Financial Institution Notices” (FINs) would give HMRC easier and quicker access to...
Starting on 1 January 2021, dividends and capital gains earned by qualifying EU/EEA based investment funds (EU/EEA Funds) are exempt from...
The IMF's Annual Report for 2020 described the COVID-19 pandemic as a "crisis like no other", which has "created the worst recession...
The UK has effectively repealed DAC6 for the majority of cases. With effect from 11 pm (UK time) on 31 December 2020 – the day before...