The Peruvian Tax Court (Tribunal Fiscal) denied the application of the favourable withholding tax rate provided for in Article 12...
Welcome to the European Tax Blog.
Some of Europe's brightest legal minds look at the tax issues across Europe which could impact multinational businesses.
Simplification was a key theme of the public consultation on the OECD’s two-pillared international tax reform proposal. Zoe Andrews has...
The OECD has published blueprints for a solution to the tax challenges arising from the digitalisation of the economy and acknowledged...
Following my blog on the (non-)amendment of the Dutch participation exemption for substance-less holding companies, this blog considers...
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In her overview of the OECD Secretariat's "unified approach", Zoe Andrews mentioned that a robust dispute prevention and resolution...
On 2 July 2019, the Dutch government published a bill implementing the second EU anti-tax avoidance directive (ATAD 2). Once enacted, the...
Earlier today, the OECD's G20 Inclusive Framework on BEPS published a Programme of Work to Develop a Consensus Solution to the Tax...