European Tax

On 7 December 2021, the EU Council agreed on a proposal to update rules on value added tax (VAT) rates. This proposal builds on the 2016...

A big driver for international tax reform (and certainly the motivation for the renewed interest in it by the US under the Biden...

A Council Directive of November 2018 purported to finally allow Member States to apply a reduced or zero VAT rate to digital books and...

We live in a world of burgeoning automation. Transactions are increasingly automated in a range of ways, from direct debit (around since...

The "marketing intangibles" proposal has emerged from the OECD's public consultation discussions as the most likely of the OECD's...