12/23/2021 10:25:43 AM The “Danish cases” controversy: the Spanish Tax Authority makes its move By Miguel Cremades Schulz Following the path of tax audits stemming from the ECJ’s rulings of February 2019 (the “Danish cases” rulings), the Spanish Tax...
12/21/2021 4:42:47 PM Global minimum tax model rules By Zoe Andrews The model rules for Global Anti-Base Erosion (GloBE) (a.k.a. Pillar Two of international tax reform) set a template for a...
12/14/2021 2:24:23 PM Valueclick case: Paris Administrative Court of Appeal finds French permanent establishment By Yves Rutschmann Victor Camatta In a decision dated 11 December 2020 (Valueclick case), previously covered in this blog, the French Administrative Supreme Court (Conseil...
12/3/2021 2:31:16 PM Who needs BAFTAs when we have MAP awards? By Zoe Andrews The OECD’s MAP awards for 2020 - not quite the BAFTAs, but (perhaps) still exciting for tax practitioners and authorities – were released...
12/2/2021 3:33:04 PM Public CbCR has arrived in the EU By Tanja Velling 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...