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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.

39 results for: zandrews
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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...
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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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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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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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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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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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Putting aside for now whether this new notification regime is necessary and apt to reduce what HMRC refer to as the tax gap attributable...
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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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We all love a good Ramsay case.  Particularly one from the Supreme Court which does not upset the apple cart and require a re-learning of...
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HMRC has powers to ensure everyone “pays their fair share of taxes” and in some cases, particularly where the powers tackle fraud,...
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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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Although the UK left the EU at 11pm on 31 January 2020, most people would not have noticed any change because the effect of the...
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In the latest instalment of the Development Securities litigation, the Court of Appeal unanimously overturned the Upper Tribunal (UT)...