European Tax

Dispute prevention and resolution is a key theme of the OECD’s annual “Tax Certainty Day”. The 2024 edition took place in Athens on 15...

Securitisation is a form of structured financing, whereby the credit risks associated with a specific pool of assets are segregated from...

The global minimum tax is now in effect in the UK for qualifying multinational groups for accounting periods beginning on or after 31...

In order to achieve consistency, any jurisdiction adopting the global minimum tax or “GloBE” rules has to follow the Model Rules and the...

At a webinar on 18 January, the OECD presented its findings on the impact of international tax reform in advance of the full report which...

For the second year running, the OECD provided an update on the two-pillared international tax reform project just days before Christmas....

In a previous post, Maarten van der Weijden indicated that a decision by the Amsterdam Court of Appeal on 22 December 2020 set the stage...

I may have previously complained about the stream of consultations on different aspects of the OECD's international tax reform project,...

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...

For tax years starting as of 1 January 2022 or later, a minimum effective 15% Corporate Income Tax (CIT) will apply to large Spanish...

The model rules for Global Anti-Base Erosion (GloBE) (a.k.a. Pillar Two of international tax reform) set a template for a...

The OECD’s MAP awards for 2020 - not quite the BAFTAs, but (perhaps) still exciting for tax practitioners and authorities – were released...

The global tax treaty network has historically consisted of bilateral tax treaties. Updating a bilateral tax treaty network has been...

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

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

Ireland will sign up to the OECD Inclusive Framework political agreement on the two-pillar approach, following approval by the Irish...