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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.

20 results for: international tax reform
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I have put off writing about Amount A of the first international tax reform Pillar for two reasons.The main reason is the concern that it...
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It is clear from the recent HM Treasury consultation document that an online sales tax (OST) applied to certain sales to UK customers...
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When is the best time to consult on the UK’s implementation of the OECD/IF GloBE model rules published on 20 December 2021 with the aim...
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The model rules for Global Anti-Base Erosion (GloBE) (a.k.a. Pillar Two of international tax reform) set a template for a...
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A big driver for international tax reform (and certainly the motivation for the renewed interest in it by the US under the Biden...
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The Irish Minister for Finance, Paschal Donohoe, and the Irish Minister for Public Expenditure and Reform, Michael McGrath made their...
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Ireland will sign up to the OECD Inclusive Framework political agreement on the two-pillar approach, following approval by the Irish...
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In my previous blog, I couldn’t get too excited about the G7’s announcement on 5 June that agreement in principle had been reached on...
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Before the G7 Finance Ministers’ communiqué of 5 June announcing an agreement in principle (which was endorsed by the G7 leaders...
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Simplification was a key theme of the public consultation on the OECD’s two-pillared international tax reform proposal. Zoe Andrews has...
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The OECD’s public consultation on the blueprints for international tax reform took place on 14 and 15 January and recordings are...
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The OECD's Impact Assessment presents its international tax reform proposal as the least worse-case scenario rather than a significant...
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During OECD Tax Talks #17, Pascal Saint-Amans presented the Pillar One and Two Blueprints as a glass half-empty because no consensus has...
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The OECD has published blueprints for a solution to the tax challenges arising from the digitalisation of the economy and acknowledged...
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The UK’s Digital Services Tax (“DST”), which is a 2% levy on certain revenues derived from search engines, social media services and...
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While discussions continue on the design and technical detail of international tax reform under Pillars One and Two, the OECD Secretariat...