European Tax

During a debate on the Spring Finance Bill, Gareth Davies, Exchequer Secretary to the Treasury, emphasised the UK government’s intention...

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...

Draft legislation for the Electricity Generator Levy (EGL) was published on 20 December 2022 for inclusion in the Spring Finance Bill. It...

Where should the line be drawn between the prohibition on State aid and Member States’ fiscal autonomy? According to the Commission and...

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

The US has finally passed some tax legislation in the form of the Inflation Reduction Act. But before you get too excited, it does not...

The one-week consultation left little time to comment on the draft legislation for the Energy (Oil and Gas) Profits Levy (the Levy) which...

Pressure on the Government to take action on the cost of living crisis led to the announcement of a new “temporary” and “targeted” tax on...

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...

It is clear from the recent HM Treasury consultation document that an online sales tax (OST) applied to certain sales to UK customers...

Large businesses are encouraged to provide relevant information to HMRC at an earlier stage to gain exemption from notification under the...

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...

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...

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