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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.

29 results for: oecd
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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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For tax years starting as of 1 January 2022 or later, a minimum effective 15% Corporate Income Tax (CIT) will apply to large Spanish...
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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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The OECD’s MAP awards for 2020 - not quite the BAFTAs, but (perhaps) still exciting for tax practitioners and authorities – were released...
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The global tax treaty network has historically consisted of bilateral tax treaties. Updating a bilateral tax treaty network has been...
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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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Multinational companies increasingly face situations where two or more countries seek to tax the same profits. Recently enacted and...
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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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The Commission's Communication on Business Taxation for the 21st century sets out reams of important tax policy announcements, whilst...
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The OECD has issued updated guidance on tax treaties and the impact of the COVID-19 pandemic which adopts broadly similar views on...
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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 IMF's Annual Report for 2020 described the COVID-19 pandemic as a "crisis like no other", which has "created the worst recession...