European Tax

The spectre of the section 899 “revenge” or “foreign investor” tax was still looming over us when we recorded a podcast with Arvind...

On 17 June 2025, the French Administrative Supreme Court (Conseil d’État) referred a preliminary question on the constitutionality of the...

It is clear from the recent HM Treasury consultation document that an online sales tax (OST) applied to certain sales to UK customers...

As part of the UK’s Autumn Budget, Chancellor Rishi Sunak announced that certain “tax administration and maintenance announcements” would...

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

Before the G7 Finance Ministers’ communiqué of 5 June announcing an agreement in principle (which was endorsed by the G7 leaders...

The OECD’s public consultation on the blueprints for international tax reform took place on 14 and 15 January and recordings are...

Enacted in mid-2019, the French Digital Services Tax (DST) is supposed to be temporary and to be repealed as soon as new appropriate...

The OECD has published blueprints for a solution to the tax challenges arising from the digitalisation of the economy and acknowledged...

The UK’s Digital Services Tax (“DST”), which is a 2% levy on certain revenues derived from search engines, social media services and...

On 1 February 2020, the Indian Finance Minister delivered the country’s longest Budget speech ever. However, there was no mention of...

At a time when the priority for the UK government (after dealing with COVID-19, obviously) should be securing a good trade deal with the...

Whilst the Budget was dominated by the announcement of a multi-billion pound economic stimulus to deal with the economic impact of...

The Spanish government has started the legislative process for approving a 3% digital services tax (DST): the Spanish Parliament...

While discussions continue on the design and technical detail of international tax reform under Pillars One and Two, the OECD Secretariat...

The Inclusive Framework's update on its two-pillar approach to addressing the tax challenges of the digitalisation of the economy has...