European Tax

Introduction  The first reported Italian judicial decision on the Digital Services Tax (DST) provides welcome guidance for online...

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

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...

The Commission's Communication on Business Taxation for the 21st century sets out reams of important tax policy announcements, whilst...

The OECD’s public consultation on the blueprints for international tax reform took place on 14 and 15 January and recordings are...

The OECD's Impact Assessment presents its international tax reform proposal as the least worse-case scenario rather than a significant...

Amount A under Pillar One of the OECD’s two-pillared proposal for international tax reform would constitute a new taxing right for market...

The OECD has published blueprints for a solution to the tax challenges arising from the digitalisation of the economy and acknowledged...

While discussions continue on the design and technical detail of international tax reform under Pillars One and Two, the OECD Secretariat...

The Inclusive Framework's update on its two-pillar approach to addressing the tax challenges of the digitalisation of the economy has...

In her overview of the OECD Secretariat's "unified approach",  Zoe Andrews mentioned that a robust dispute prevention and resolution...