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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.

25 results for: oecd tax
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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 Amsterdam Appeal Court decision which addresses this question deals with the double tax treaty between France and the Netherlands of...
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In its decision in the Valueclick Case on 11 December 2020, the French Administrative Supreme Court ruled on the existence of a permanent...
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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 IMF's Annual Report for 2020 described the COVID-19 pandemic as a "crisis like no other", which has "created the worst recession...
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The UK has effectively repealed DAC6 for the majority of cases. With effect from 11 pm (UK time) on 31 December 2020 – the day before...
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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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Amount A under Pillar One of the OECD’s two-pillared proposal for international tax reform would constitute a new taxing right for market...
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Under the MLI (meaning the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS developed by the OECD)...
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The Apple case is seen as raising the (very) hot topic of how a multinational group like Apple should be taxed in a modern, digital...
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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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The paragraph of the OECD transfer pricing guidance on financial transactions dealing with parent guarantees is, in my view, incompatible...
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The OECD has released the consultation document for its review of Country-by-Country Reporting which forms part of the standardised...
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The OECD published its Pillar Two paper on the Global Anti-Base Erosion (GloBE) Proposal on Friday (Zoe Andrews' earlier post provides an...