European Commission

Digital Economy

EU will propose its own digital tax plan if global agreements “fall short of a fair tax system that provides long-term sustainable revenues,” President von der Leyen says: European Commission→

September 16, 2020

Europe

Sweden proposes to deny tax deductions for interest payments to companies located in EU blacklist countries

September 15, 2020

Madeleine Thörning, a transfer pricing specialist at Thorning Koponen Consulting in Stockholm, discusses the Swedish government’s September 3 proposal to deny tax deductions for interest payments made to companies located in countries listed on the European Union’s list of non-cooperative jurisdictions . . .

Europe

EU countries lost about €140 billion VAT revenues in 2018, a marginal improvement over prior years, report concludes: European Commission→

September 14, 2020

Digital Economy

EU to propose digital tax by June 2021 if OECD process fails, official says: Valdis Dombrovskis / EU Commission→

September 14, 2020

Europe

EU Commission will assess EU General Court’s Apple ruling, including burden of proof issue, before deciding next steps for other State aid tax challenges: Margrethe Vestager for European Commission / European Parliament→

September 11, 2020

Americas

Economist calls on UN development agency to oppose EU tax blacklisting of Barbados and other small states, calling the action “blatantly discriminatory” policy: Marlon Madden / Barbados Today→

September 1, 2020

Europe

Malta publishes regulations implementing EU anti-tax avoidance directives: Malta Office of Commissioner for Revenue→

August 31, 2020

Europe

EU states’ compliance with tax avoidance directives assessed in Commission report

August 26, 2020

Davide Anghileri of the University of Lausanne, Switzerland, discusses an August 19 EU Commission report discussing the extent to which EU states have implemented the anti-tax avoidance directives commonly referred to as the “ATAD” . . .

Europe

EU Commission tax package includes review of tax law approval process, VAT reform

July 20, 2020

Francesca Amaddeo, Researcher, Tax Law Competence Centre (SUPSI), Manno, Switzerland discusses the EU Commission’s tax package, released July 15; the Commission says it will explore a new mechanism for enacting tax legislation without the approval of all EU states and offers significant amendments to European VAT rules . . .

Europe

EU court reaches surprising conclusions in Apple state aid case

July 15, 2020

Aisling Donohue, a Partner, Andersen, Dublin, discusses today’s ruling by the General Court of the European Union quashing a decision by the European Commission that Ireland had granted Apple an illegal State aid, focusing on the likely next steps in this litigation . . .

Europe

EU Member State COVID-19 relief should not benefit tax havens, Commission says

July 15, 2020

Francesca Amaddeo a Researcher, Tax Law Competence Centre (SUPSI), Manno, Switzerland, discusses the EU Commission’s July 14 recommendation that European states not tie COVID-19 tax relief measures with tax havens . . .

Europe

EU Commission releases decision extending scope of State aid investigation into IKEA’s Dutch taxation

July 14, 2020

The European Commission on July 19 released a copy of its decision to widen the scope of its in-depth investigation into the Netherlands’ tax treatment of an IKEA subsidiary . . .

Europe

EU Commission exploring use of EU treaty Article 116 to force majority vote to remove national tax schemes that distort competition: Mehreen Khan & Sam Fleming / Financial Times→

July 14, 2020

Europe

EU General Court decisions on Ireland v Commission, Apple v Commission expected next week

July 9, 2020

The EU General Court will release its decisions in the Apple state aid cases — Ireland v Commission and Apple Sales International . . .

Europe

EU to launch tax observatory

July 8, 2020

Francesca Amaddeo a researcher, Tax Law Competence Centre (SUPSI), Manno, Switzerland, discusses the European Commission’s July 6 call for proposals for the creation of an EU tax observatory . . .

Europe

EU considering new corporate tax on less than .2 percent of turnover to aid States harmed by coronavirus: Reuters→

June 3, 2020

Digital Economy

EU to again propose digital tax if OECD talks fail, economy commissioner says: Bloomberg Tax→

June 2, 2020

Europe

EU Commission extends deadlines for VAT e-commerce rules, DAC reporting

May 13, 2020

The EU Commission has announced that, because of the COVID-19 emergency, it will postpone the entry into force of the VAT e-commerce package and will extend . . .

Denmark

EU Commission spokesperson says states can’t deny COVID-19 relief to firms headquartered in tax havens: Nikolaj Nielsen / euobserver→

May 8, 2020

EU Commission to investigate whether Netherlands granted IKEA subsidiary State aid by approving tax deductions

May 1, 2020

The European Commission announced April 30 that it has widened the scope of its in-depth investigation into the Netherlands’ tax treatment of an IKEA subsidiary . . .

Digital Economy

Poland minister says EU should consider digital tax, financial transactions tax, carbon border tax, and tax haven clampdown to pay for coronavirus costs: James Shotter / Financial Times→

April 22, 2020

Europe

EU publishes notice to stakeholders outlining how UK’s EU withdrawal affects VAT for goods after December 31: European Commission→

April 22, 2020

Europe

EU General Court to this week hear Amazon challenge to EU Commission finding’s that Luxembourg tax ruling granted State aid: Foo Yun Chee / Reuters→

March 4, 2020

Europe

Italy enacts tax relief to cushion Coronavirus emergency

March 2, 2020

Francesca Amaddeo, a researcher at the Tax Law Competence Centre (SUPSI), Manno, Switzerland, discusses emergency tax measures enacted by Italy’s Council of Ministers yesterday evening that are aimed at reducing the economic harm caused by the Coronavirus. . .

Europe

Fiat to appeal State aid verdict with EU Court of Justice: Foo Yun Chee & Giulio Piovaccari / The New York Times→

December 11, 2019

Europe

Why the EU Commission won’t appeal the Starbucks judgment

December 10, 2019

Dimitrios Kyriazis, Head of the Law Faculty at the New College of the Humanities, London, discusses the Commission’s decision to not appeal the Starbucks State and the implications of the Court’s judgment for transfer pricing in Europe . . .

Americas

EU Commission won’t challenge Starbuck’s State aid victory, Vestager says: Lewis Crofts and Nicholas Hirst / MLex Market Insight→

December 3, 2019

EU finance ministers urge adoption of aviation tax

November 11, 2019

Finance ministers from 9 European nations on November 7 called on the European Commission to advance a proposal for . . .

Digital Economy

Vestager says Europe should have its own digital tax if global agreement fails, praises countries that adopt unilateral measures: Laura Kayali, Simon Van Dorpe, & Thibault Larger / Politico→

October 30, 2019

Digital Economy

German legislation imposing VAT liability on online platforms is contrary to EU law, Commission asserts

October 15, 2019

The EU Commission on October 9 asked Germany to withdraw VAT changes . . .

Africa

EU Code of Conduct Group proposes changes to tax blacklist for seven countries including Switzerland, UAE, Mauritius

October 8, 2019

Davide Anghileri of the University of Lausanne, Switzerland, discusses October 4 EU Code of Conduct Group (Business Taxation) recommendations for amendments to the EU list of non-cooperative tax jurisdictions . . .

Europe

The Fiat and Starbucks state aid tax cases: an absolute loss for legal certainty

October 7, 2019

Leopoldo Parada of the University of Turin, Italy, writes about the implications of the EU General Court’s decsion in the Fiat and Starbucks state aid cases . . .

Europe

EU should be ready to act if no digital tax deal is struck by the end of 2020, incoming EU Commissioners say: EU Reporter→

October 2, 2019

Europe

EU court backs use of arm’s length principle to assess Starbucks, Fiat APAs for state aid violation

September 24, 2019

The EU General Court today released long-awaited rulings in the Fiat and Starbucks tax state aid cases, concluding in both decisions that it is appropriate for the European Commission assess whether an advance . . .

Americas

Ireland outlines arguments in Apple state aid case: Ireland Department of Finance→

September 18, 2019

Europe

EU finance ministers weighing changes to energy taxation

September 18, 2019

EU finance ministers at an informal ECOFIN meeting . . .

Belgium

EU Commission to investigate 39 Belgium “excess profit” tax rulings for potential State aid violations

September 16, 2019

The European Commission today announced that it has opened 39 in-depth investigations to assess whether Belgian . . .

Americas

Ireland/Apple appeal of Commission’s 13 billion euro ($14.4 billion) State aid tax case to be heard this week in Europe’s General Court: Foo Yun Chee / Reuters→

September 16, 2019

Europe

EU to consider hiking taxes on polluting energy products, ending air and sea transport tax exemptions confidential paper says: Francesco Guarascio / Reuters→

September 11, 2019

Emma Hinson Sims on The Pillar One blueprint — the potential future of international taxation and transfer pricing: “HAPPY BIRTHDAY TO A VERY SMART, BEAUTIFUL, YOUNG LADY ON JANUARY 13TH.” January 6 ,2024

David Valdez on US Tax Court resolves Whirlpool tax dispute involving Mexican maquiladora structure: “Greetings Whirlpool Mexico, I’m trying to contact someone involved with the decision making for transportation from all of your Mexican…” October 20 ,2023

Jose Dominguez on The new US international tax rules: what you need to know about GILTI, FDII, BEAT etc.: “Very informative article. Question. Do you have a software to compute these US International Calcs to make them in house?” April 12 ,2023

Ciro César Soriano de Oliveira on Danish High Court rules on beneficial ownership of dividends for tax purposes: “Dear Ms Susi, This article is immensely clarifying. I’d like to know whether Danish Supreme Court has already granted its…” March 24 ,2023

Ciro César Soriano de Oliveira on Danish High Court rules on beneficial ownership of dividends for tax purposes: “Dear Ms. Susi, This article is very clarifying. I wonder whether Danish Supreme Court has already granted its decision referred…” March 24 ,2023

May 19 – 20	Tax Council Policy Institute Conference	Washington, D.C.
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