European Tax

The introduction of the “Energy Profits Levy” announced by the UK Chancellor on 26 May 2022 to take effect from the same date would...

Since 1 January 2022, taxpayers in Spain have had to pay tax on the “reference value” of their real estate acquisitions, which is a value...

One of the consequences of the entry-into-force of the Italian requirement for virtual asset service providers (VASPs) and e-wallet...

If one were to regard the European Commission’s Directive proposal to tackle the debt-equity bias in the tax system as the fruit of a...

I have put off writing about Amount A of the first international tax reform Pillar for two reasons. The main reason is the concern that...