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Council of the EU

Council of the EU

The Court of Justice of the European Union rules that Finnish tax rules discriminate against foreign company form investment funds.

May 19, 2022

By Heikki Vesikansa (Partner and Head of Tax), Jenni Parviainen (Managing Associate), and Stefan Stellato (Managing Associate), Hannes Snellman Attorneys Ltd., Helsinki On April 7, 2022, the Court of Justice of the European Union (CJEU) issued its ruling in case A SCPI v

Council of the EU

Cyprus extends deadline for filing DAC6 information to June 30: Ministry of Finance→

March 1, 2021

 

Council of the EU

EU agenda includes public country-by-country reporting

January 13, 2021

Francesca Amaddeo, Lecturer-Researcher, Tax Law Competence Centre (SUPSI), Manno, Switzerland, discusses the Portuguese Presidency of the Council of the European Union’s January 1 announcement of its priority program, including tax policy priorities . . .

No Picture
Council of the EU

Bulgaria discloses tax priorities for EU presidency

February 1, 2018

Davide Anghileri of the University of Lausanne discusses the Council of the EU’s priorities in the area of EU taxation, as outlined by the Bulgarian presidency in a January 30 note . . .

No Picture
Council of the EU

EU ministers still can’t agree on anti-tax avoidance directive targeting multinationals

June 17, 2016

EU finance ministers at a June 17 ECOFIN meeting were again unable to reach political agreement on an anti-tax avoidance directive aimed at multinational corporations . . .

No Picture
Council of the EU

EU ministers unable to agree on multinational anti-tax avoidance rules, compromise plan offered

May 25, 2016

EU finance ministers at a meeting of the ECOFIN today failed to reach agreement on the EU Commission’s proposed anti-tax avoidance directive, though officials remained optimistic that a compromise agreement can . . .

No Picture
Council of the EU

EU “tax certainty” effort won’t slow tax avoidance work, ECOFIN president assures

April 19, 2017

Enhancing EU tax certainty for multinational groups has become a hot topic. The subject was taken up during a recent informal meeting of the Economic and Financial Affairs Council (ECOFIN) in Malta and is also the focus of a new European Commission taxation paper . . .

No Picture
Council of the EU

Council expected to approve EU-wide tax dispute resolution system

October 3, 2017

The Economic and Financial Affairs Council is expected to approve a directive establishing an EU-wide system for resolving double taxation disputes at its meeting of October 10. Ministers will also hear a presentation by the Commission about its proposed strategy for digital taxation, aimed at . . .

No Picture
Council of the EU

EU agrees to mandatory binding arbitration of tax disputes

May 24, 2017

Davide Anghileri of the University of Lausanne discusses an ECOFIN deal, reached May 23, for a directive that will create a new system for resolving double taxation disputes between the EU States; he also provides an update of EU discussions on adopting a common corporate tax base (CCTB) . . .

No Picture
Council of the EU

EU plan could exclude countries with zero corporate rate from tax haven blacklist

November 8, 2016

EU finance ministers today agreed to criteria to be used to identify non-EU countries as candidates for an EU-wide tax haven blacklist which could result in countries that have low or even zero corporate. . .

No Picture
Council of the EU

EU tax agenda includes VAT modernization for digital economy, intermediaries crack-down

July 11, 2017

The EU Council will work on the priorities of the new Estonian presidency concerning taxation, particularly modernizing VAT to address the digital economy, ministers announced following an economic and financial affairs (ECOFIN) meeting . . .

Council of the EU

EU finance ministers drop proposal for digital tax

March 12, 2019

EU finance ministers today formally abandoned a proposal to introduce an immediate, temporary, EU-wide tax on the revenue . . .

No Picture
Council of the EU

Czech Republic threatens to derail EU anti-tax avoidance deal unless VAT fraud addressed

June 16, 2016

Ahead of tomorrow’s ECOFIN meeting seeking agreement the EU anti-tax avoidance directive, Czech Republic finance Minister Andrej Babiš is warning that, to win his country’s support for the directive, EU ministers . . .

No Picture
Council of the EU

EU Council reaches ATAD II compromise to close hybrid mismatch tax loophole

February 21, 2017

Davide Anghileri, of the University of Lausanne, discusses an EU Council compromise agreement, reached today, on a directive addressing hybrid mismatches involving non-EU countries . . . 

What’s Next

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RECENT COMMENTS
  • Khaled Al Zaabi on Spanish government proposes digital services tax: “We are seeking assistance with Digital Assets and International Tax Consulting to help Abu Dhabi UAE Oil Company navigate the…” October 24 ,2024
  • 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

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Latest

  • Policy Paper: Transfer pricing documentation
    July 26, 2022
  • Indonesia Taxes Crypto Asset Transactions
    July 12, 2022
  • New CbC Reporting Requirements to Apply in Kenya
    July 7, 2022
  • The Colombian National Tax and Customs Administration (DIAN) modified 2021’s Resolution 164 related to the Ultimate Beneficial Owner´s Report (RUB).
    July 5, 2022
  • Frustrated with Congress, Intel delays chips groundbreaking ceremony
    June 28, 2022
  • Finnish Tax Administration to Publish Guidance on Reverse Hybrid Legislation
    June 28, 2022
  • The Evolution of Transfer Pricing in Saudi Arabia
    June 23, 2022
  • The Functional Analysis—What You Need to Know
    June 22, 2022
  • How International Organizations are Changing Transfer Pricing Compliance
    June 22, 2022
  • UK delays Pillar 2 of global tax rules to December
    June 22, 2022
  • The OECD’s Tax Transparency in Africa 2022: Africa Initiative Progress Report
    June 22, 2022
  • Mutual Agreement Procedures (MAP) and Tax Treaties benefit grant General Rules under public consultation in Dominican Republic
    June 21, 2022

Recent Comments

  • Khaled Al Zaabi on Spanish government proposes digital services tax: “We are seeking assistance with Digital Assets and International Tax Consulting to help Abu Dhabi UAE Oil Company navigate the…” October 24 ,2024
  • 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

R&D Tax Credit News

  • Muddled goals, broad scope lead to unexpected costs of OECD tax agreement
    April 20, 2022
  • US House of Representatives Ways and Means Committee Republicans reintroduce R&D-related legislation: Committee on Ways and Means→
    April 20, 2022
  • Irish Department of Finance seeks public comments by May 30 on research & development (R&D) tax credit and the `Knowledge Development Box,’ an OECD-compliant intellectual property regime, which provides relief from corporation tax on income arising from qualifying assets, such as computer programs and inventions protected by a qualifying patent: Irish Ministry of Finance→
    April 18, 2022
  • What does the Marijuana Opportunity Reinvestment and Expungement Act mean for the R&D tax credit?
    April 7, 2022
  • South Africa’s R&D Catch-22: Lydia Clowney / CrossBorder Solutions→
    April 6, 2022

Accounting & Reporting News

  • Calls are increasing for company disclosures on tax to help build public trust and fit in with environmental, social and governance (ESG) agenda: Aidan Lucey / The Irish Times→
    April 20, 2022
  • Will Amazon’s investors make the rules on tax transparency more clear?: CrossBorder Solutions→
    April 13, 2022
  • US Senate Finance Committee Chair Ron Wyden requests pharmaceutical company Merck explain its tax accounting practices, as it reports just 14% of pretax income in the US despite US market being home to 46% of global sales: Ron Weyden / US Senate Committee on Finance→
    April 5, 2022
  • UK Supreme Court holds on the tax deductibility of employee share options required under IFRS 2
    March 29, 2022
  • Annual vs. quarterly provision: Howard Telson / CrossBorder Solutions→
    March 23, 2022

Transfer Pricing News

  • New CbC Reporting Requirements to Apply in Kenya
    July 7, 2022
  • The Evolution of Transfer Pricing in Saudi Arabia
    June 23, 2022
  • The Functional Analysis—What You Need to Know
    June 22, 2022
  • How International Organizations are Changing Transfer Pricing Compliance
    June 22, 2022
  • The OECD’s Tax Transparency in Africa 2022: Africa Initiative Progress Report
    June 22, 2022

US tax focus

  • Policy Paper: Transfer pricing documentation
    July 26, 2022
  • Indonesia Taxes Crypto Asset Transactions
    July 12, 2022
  • New CbC Reporting Requirements to Apply in Kenya
    July 7, 2022
  • The Colombian National Tax and Customs Administration (DIAN) modified 2021’s Resolution 164 related to the Ultimate Beneficial Owner´s Report (RUB).
    July 5, 2022
  • Frustrated with Congress, Intel delays chips groundbreaking ceremony
    June 28, 2022

Trending Now

  • Arm’s length principle mutations: control of risk in the OECD guidelines and variations in practice by Andrew Hickman | posted on January 13, 2021
  • OECD officials note disagreement over digital tax update, reveal plans for tax and transfer pricing guidance by Julie Martin | posted on May 4, 2020
  • US Tax Court resolves Whirlpool tax dispute involving Mexican maquiladora structure by Elisa Kaminsky | posted on May 13, 2020
  • How prudent is it to conduct transfer pricing risk adjustments for captive cost centres? by Smarak Swain | posted on May 4, 2021
  • OECD lists countries agreeing to country-by-country reporting exchange by Staff | posted on May 4, 2017
  • Nike’s transfer pricing state aid dispute: the underlying issues by Dr. Harold McClure | posted on July 19, 2021
  • Return on assets (ROA) is an unreliable profit indicator by Ednaldo Silva | posted on October 2, 2019
  • The economics of leasing and the arm’s length standard by Dr. Harold McClure | posted on October 9, 2020

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Copyright © 2021. DISCLAIMER: The information provided herein is general and may not be applicable in all situations. It should not be acted upon without legal advice accounting for a particular situation.