European Commission

Europe

EU report finds states could improve policies on R&D incentives, tax avoidance

May 19, 2021

The European Commission’s Annual Report on Taxation 2021, released May 18, finds that EU member states have made progress in bringing their tax policies in line with EU priorities, but areas for improvement remain . . .

Digital Economy

Ambitious EU tax agenda includes new common corporate tax base proposal

May 18, 2021

The European Commission on May 18 announced several proposals that would dramatically alter the taxation of multinational groups, including proposals to allocate MNE profits among EU states using formulary apportionment and require MNEs to publish their effective tax rates . . . .

Europe

EU court’s state aid decision in Amazon tax case published in English

May 18, 2021

The General Court of the European Union on May 17 published the English-language version of its decision holding that the European Commission failed to establish . . .

Europe

First Look: Luxembourg and Amazon win tax-related state aid dispute, EU prevails in Engie

May 12, 2021

The General Court of the European Union on May 12 issued a judgment annulling a European Commission . . .

Europe

Proposed rules would allow EU to block acquisitions by foreign companies receiving tax benefits

May 12, 2021

On May 5, the European Commission proposed regulations that would enable it to scrutinize and potentially block acquisitions of EU-based companies by companies that benefit from certain preferential foreign tax treatments . . .

Europe

EU’s digital levy proposal to run parallel to OECD talks, Commission official confirms

April 23, 2021

The EU’s proposed digital levy would be in addition to any agreement on taxing large digital companies that arises from OECD talks this year, but the levy will be modest, according to Benjamin Angel, the European Commission’s Director of Direct Tax Policy and acting Director of Indirect Tax Policy. Speaking . . .

Europe

EU sues UK for failure to recover Gibraltar tax benefits from multinationals

March 23, 2021

The European Commission reported on March 19 that it is referring the UK to the Court of Justice of the European Union for failing to comply with the Commission’s decision requiring it to recover €100 million of illegal state aid in Gibraltar. . .

Europe

EU Commission launches public consultation on VAT rules for financial and insurance services: EU Commission→

February 18, 2021

Digital Economy

Is the EU (unintentionally) undermining ongoing OECD work on digital taxation?

February 17, 2021

Oliver Treidler, TP&C GmbH, discusses the January 14 European Commission inception impact assessment and request for public feedback on the design of an EU digital levy . . .

Asia-Pacific

EU expected to again delay Turkey’s tax blacklisting, grant more time for compliance with tax information exchange standard: WION→

February 16, 2021

Europe

EU digital tax proposals are unwarranted and flawed, tax policy group argues: Daniel Bunn / Tax Foundation→

February 9, 2021

Americas

EU Commission’s grounds for appeal in Apple State aid tax case published: European Court of Justice→

February 3, 2021

Europe

EU should better monitor tax information exchange to ensure data quality, encourage states to put tax data to better use, plug gaps such as lack of reporting for cryptocurrencies. ECA says: European Court of Auditors→

January 27, 2021

Europe

EU blacklist does not properly identify tax havens, Parliament says

January 27, 2021

Francesca Amaddeo, Lecturer-Researcher at the Tax Law Competence Centre (SUPSI), Manno, Switzerland, discusses an European Parliament non-legislative resolution, issued January 18, criticizing the EU tax blacklist . . .

Digital Economy

EU Commission to soon publish Communication on Business Taxation for the 21st Century, will propose digital levy mid-2021: Valdis Dombrovskis / European Commission→

January 19, 2021

Americas

US says Austria, Spain, UK digital taxes discriminate, warns on EU tax, three others

January 15, 2021

Digital services taxes enacted in Austria, Spain, and the UK discriminate against US companies within the meaning of Section 301 of the US Trade Act of 1974, the Office of the US Trade Representative . . .

Americas

US says Italy, India, Turkey digital services taxes are discriminatory, suspends France tariff action

January 7, 2021

Digital services taxes enacted in India, Italy, and Turkey discriminate against the United States; however, for now, no trade actions will be taken, the Office of the US Trade Representative . . .

Europe

Dutch informal capital scheme should be investigated for illegal state aid, professor says: Jan Vleggeert / SSRN→

January 5, 2021

Europe

Malta issues guidelines on DAC 6 disclosures of crossborder arrangements: Office of the Commissioner for Revenue→

January 5, 2021

Europe

EU Commission asks Italy to end corporate tax exemptions for ports, concludes rules grant illegal State aid: EU Commission→

December 7, 2020

Belgium

CJEU should reverse Belgian excess profits tax decision, Advocate General says

December 4, 2020

The Advocate General of the Court of Justice of the Europe Union (CJEU), in a December 3 opinion, advised the CJEU to overturn . . .

Americas

A new EU-US joint agenda for global change should include fair taxation of digital economy, EU officials say: EU Commission→

December 2, 2020

Europe

EU 2021 taxation: New Year’s resolutions

December 1, 2020

Francesca Amaddeo, a Researcher at the Tax Law Competence Centre (SUPSI), Manno, Switzerland, discusses the EU Council’s November 27 assessment of Europe’s 2020 tax policy achievements and its plans for 2021 . . .

Europe

EU plans to revise energy taxation by next summer to promote reduced emissions, head of climate policy says: Kate Abnett / Reuters→

November 17, 2020

Digital Economy

Nations must agree to tax regime for digital firms that produces “a fair tax system that provides long-term sustainable revenues” or the EU will make its own proposal, von der Leyen says: European Commission→

November 12, 2020

Europe

Commission opinion asserts that Spain has missed deadline to transpose hybrid mismatch directive into law and threatens lawsuit unless action is taken within two months: European Commission→

November 2, 2020

Europe

Commission asks France to change taxation of foreign investment fund capital gains arising from sales of French company shares: EU Commission→

November 2, 2020

Europe

EU Commission refers Greece to Court of Justice over rules that provide different tax treatment for losses incurred domestically and those incurred in other EU/EEA state: EU Commission→

November 2, 2020

Europe

Professors analyze EU General Court decision in Apple, noting drawbacks of using state aid concept to counter MNE tax avoidance: Stephen Daly, Ruth Mason / SSRN→

October 27, 2020

Europe

EU Commission work programme reveals plan for new taxes

October 26, 2020

Francesca Amaddeo, Researcher, Tax Law Competence Centre (SUPSI), Manno, Switzerland discusses the EU’s latest tax policy priorities, as expressed in the EU Commission’s Work Programme 2021 . . .

Americas

Cayman Islands Premier welcomes island’s removal from EU tax blacklist: Ministry of Financial Services, Cayman Islands →

October 8, 2020

Americas

Barbados appalled at EU’s “unjust” and “disproportionate” decision to list the Island as a non-cooperative jurisdiction for tax purposes, Prime Minister says: NationNews→

October 8, 2020

Asia-Pacific

The EU’s latest list of non-cooperative tax jurisdictions

October 7, 2020

Francesca Amaddeo, a researcher at the Tax Law Competence Centre (SUPSI), Manno, Switzerland, discusses October 6 revisions to the EU Commission’s list of non-cooperative jurisdictions in taxation . . .

Europe

EU Commission publishes VAT e-commerce explanatory guidance:→

October 2, 2020

Digital Economy

EU publishes explanatory notes on VAT e-commerce rules: European Commission→

September 30, 2020

Denmark

Spain must recover illegal state aid for tax lease schemes

September 30, 2020

Susi Baerentzen, Ph.D., Copenhagen, Denmark, discusses the General Court of the European Union’s September 23 ruling in the Spanish tax leasing case, aka the Lico Leasing case, a long-running taxation state aid dispute that had been referred back from the European Court of Justice in 2018 . . .

Europe

EU to propose system for harmonized withholding tax relief

September 30, 2020

Francesca Amaddeo, a Researcher at the Tax Law Competence Centre (SUPSI), Manno, Switzerland, discusses a tax proposal included in the EU Commission’s September 24 Capital Markets Union Action Plan . . . .

Americas

EU leaning towards appealing Apple tax decision, unnamed senior tax officials say, deadline to appeal is Sept. 25: Simon Van Dorpe / Politico→

September 23, 2020

Europe

EU Commission will announce whether it will appeal Apple/Ireland tax ruling closer to September 25 deadline for filing an appeal, Vestger says: Naomi O’Leary, Joe Brennan / Irish Times→

September 18, 2020

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

May 19 – 20	Tax Council Policy Institute Conference	Washington, D.C.
May 19 – 20	IFA Second European Region Conference	Milan, Italy
May 24	IFA Webinar Series Pillar Two: An Update	Virtual Event
Sept. 4 – 8	IFA Congress	Berlin