European Tax

The Spanish tax authorities have recently published a binding tax ruling (V0066-22 dated 18 January 2022) which concluded that, in...

The Irish Minister for Finance, Paschal Donohoe, and the Irish Minister for Public Expenditure and Reform, Michael McGrath made their...

The OECD has issued updated guidance on tax treaties and the impact of the COVID-19 pandemic which adopts broadly similar views on...

The IMF's Annual Report for 2020 described the COVID-19 pandemic as a "crisis like no other", which has "created the worst recession...

According to the latest news, it appears that, following a report from the Spanish Independent Fiscal Accountability Authority (Airef) on...

The Dutch government published its 2021 budget on 15 September 2020. The tax measures were largely as anticipated and, where corporate...

The last few months have, I think, made it clear that there will be no single sweeping return to "normal". However, as restrictions start...

It was reported that the UK Treasury is considering temporarily cutting VAT rates in a bid to boost consumer confidence. In doing so, it...

Whilst the impact of COVID-19 on the environmental taxes agenda is yet to be fully understood, it would seem prudent for businesses to...

Many businesses have paused trading due to COVID-19, or switched production to essentials like ventilators. Both steps could have adverse...

The Finance Bill 2020, which is currently scheduled for further debate by the UK Parliament from 27 April 2020, includes provisions to...

HMRC has issued guidance providing some comfort in respect of the question whether employees who do not normally work in the UK, but are...

As previously announced, the French Ministry of Finance released guidelines on 2 April 2020 setting out the undertakings to be given by...

In a series of briefings, the Paul, Weiss tax department has described the tax considerations of the CARES Act, a $2 trillion U.S....

Travel restrictions imposed in response to COVID-19 may impact a director's ability to travel to Ireland in order to attend board...

In the context of the public health emergency resulting from the spread of COVID-19, the State of Emergency was declared in Portugal on...