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The US has finally passed some tax legislation in the form of the Inflation Reduction Act. But before you get too excited, it does not...
Two recent trends in international taxation – an increase in taxpayers' obligations to document and share information with tax...
The EU's directive on public country-by-country reporting was published in the Official Journal on 1 December 2021 to take effect on the...
Public country-by-country reporting is set to be implemented across the EU (including for non-EU headquartered groups) by early 2023 to...
The Commission's Communication on Business Taxation for the 21st century sets out reams of important tax policy announcements, whilst...
There is a question whether DAC6 might violate the principle of proportionality in Article 5(4) of the TEU. This principle requires that...
The priority given, for the purpose of DAC6 reporting, to the Member State of residence over the Member State in which an intermediary...
Authorities may not impose penalties on individuals for refusing to provide information that may prove their criminal liability or...
The way in which some Member States have implemented DAC6 raises legitimate concerns on its validity and compatibility with...
On 21 December 2020, the Belgian Constitutional Court (Grondwettelijk Hof) requested a preliminary ruling from the CJEU on the DAC 6...
In Heavyinstall, the CJEU decided that, where one EU Member State requests that another takes precautionary measures, such as seizing...
Although the UK left the EU at 11pm on 31 January 2020, most people would not have noticed any change because the effect of the...
On 22 October 2020, the European Commission published an inception impact assessment for the review of the VAT rules for financial and...
Tax authorities in Europe are racing to apply the principles set forth by the European Court of Justice in the Danish conduit cases to...
If one Member State requests assistance from another Member State in respect of the recovery of a debt under the Mutual Assistance...
Rumours about a delay to the DAC6 filing dates have been tantalisingly rumbling on for a while now, as the commencement date of 1 July...