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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.

142 results for: slaughterandmay
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If one were to regard the European Commission’s Directive proposal to tackle the debt-equity bias in the tax system as the fruit of a...
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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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One big surprise in the UK’s March 2022 Spring Statement was the promise to cut the basic rate of income tax by one percentage point from...
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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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A recent OECD report, based on a July 2021 survey of 43 countries, including from the G20, the OECD and beyond, found few examples of...
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The UK government is proposing to introduce yet another new tax, the Public Interest Business Protection Tax (PIBPT) (even though the ink...
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Large businesses are encouraged to provide relevant information to HMRC at an earlier stage to gain exemption from notification under the...
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The CJEU’s judgment in Case C-156/20 Zipvit v HMRC clarifies that, for the purposes of Article 168(a) of the Principal VAT Directive, VAT...
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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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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 EU's directive on public country-by-country reporting was published in the Official Journal on 1 December 2021 to take effect on the...
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As part of the UK’s Autumn Budget, Chancellor Rishi Sunak announced that certain “tax administration and maintenance announcements” would...
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On 27 October 2021, Chancellor Rishi Sunak presented the UK’s second Budget of 2021 under the tagline “A Stronger Economy for the British...
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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 Treasury's Net Zero Review Final Report, published alongside the Government's Net Zero Strategy: Build Back Greener and Heat and...