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European Parliament

Customs

European Commission work programme 2022 includes tax projects

October 21, 2021

The European Commission will work to ensure “swift and consistent” implementation within the EU of the two-pillar global tax agreement to show “EU’s leadership in global tax fairness,” according to its work programme 2022 released October 19, including a new . . .

Africa

European Parliament approves proposal to step up fight against harmful tax practices

October 12, 2021

Vasiliki Koukoulioti, Ph.D. researcher at Queen Mary University of London, discusses the European Parliament’s October 7 adoption of a draft resolution calling for an in-depth reform of European policy to combat harmful tax practices by toughening . . .

Accounting

European Council advances directive on public country-by-country tax reporting

September 28, 2021

The Council of the European Union on September 28 adopted its position on the proposed directive that would require large multinationals operating in the EU to publicly disclose certain information on the income taxes they pay on a country-by-country . . .

Accounting

Groups urge FASB to prioritize public country-by-country tax reporting

September 23, 2021

The US Financial Accounting Standards Board should adopt in its standard-setting agenda a requirement for companies to report information in the notes to their financial statements on the disaggregation of country-by-country income tax, according to a September 22 letter signed by 63 organizations that . . .

Austria

EU reaches agreement on public country-by-country tax reporting

June 2, 2021

Negotiating teams from the European Council and European Parliament reached an agreement on June 1 on a proposed directive that would require public disclosure of country-by-country tax information by certain . . .

Digital Economy

EU Parliament committee adopts resolution on digital taxation

March 30, 2021

The European Parliament’s Committee on Economic and Monetary Affairs (ECON) on March 23 adopted a motion for a European Parliament resolution on digital taxation, OECD negotiations, tax residency of digital companies, and a possible European digital tax. . .

Council of the European Union

EU advances DAC 7 proposals to share digital platform tax information

March 16, 2021

Francesca Amaddeo of the Tax Law Competence Centre, Manno, Switzerland, discusses recent developments regarding the EU’s proposed DAC 7 directive . . .

Africa

Latest updates to EU list of non-cooperative jurisdictions

February 24, 2021

Francesca Amaddeo, a Lecturer-Researcher at the Tax Law Competence Centre (SUPSI), Manno, Switzerland, discusses the February 22 update to the EU’s list of non-cooperative jurisdictions for tax purposes . . .

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 . . .

Americas

EU Parliament’s plan for new tax blacklist would hit Cayman Islands: Cayman News Service→

January 5, 2021
Europe

EU tax haven blacklist listing procedures should be updated to screen EU states, improve listing and delisting transparency, toughen criteria, tax subcommittee concludes: European Parliament→

December 10, 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
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 Members of Parliament express support for ambitious financial transactions tax: EURACTIV.com→

July 20, 2020
Europe

Dutch MEP Paul Tang expected to chair EU Parliament tax subcommittee: EURACTIV.com→

July 10, 2020

=

Europe

EU Parliament creates permanent tax subcommittee

June 22, 2020

Francesca Amaddeo, Researcher, Tax Law at the Competence Centre (SUPSI), Manno, Switzerland, disccusess the European Parliament’s creation of a permanent subcommittee on tax matters . . .

Digital Economy

EU Parliament adopts resolution supporting an EU-wide digital tax should global negotiations fail: European Parliament→

December 22, 2019
Africa

EU Parliament approves public country-by-country reporting resolution

October 30, 2019

Members of the European Parliament on October 24 adopted a resolution urging . . .

Europe

EU Advocate General clarifies when sub-subsidiary losses are final for tax deduction

January 18, 2019

Davide Anghileri of the University of Lausanne discusses the EU Advocate General’s January 10 opinion in the Holmen case . . .

No Picture
Europe

EU Parliament votes for common consolidated tax base

March 18, 2018

The European Parliament on March 15 voted in favor of a plan to establish a common consolidated corporate tax base (CCCTB) in the EU. The CCCTB, passed . . .

No Picture
Europe

EU Parliament committee endorses CCCTB, taxation based on digital presence

February 22, 2018

An EU Parliament committee has endorsed a new international tax scheme for Europe, the common consolidated corporate tax base (CCCTB), which includes provisions imposing tax based . . .

No Picture
Europe

EU report addresses proposal for a common corporate tax base (CCTB): EU Parliament→

May 8, 2017
No Picture
Europe

EU Parliament approves public country-by-country for multinationals

July 4, 2017

Today, the EU Parliament approved a proposal for a directive of the European Parliament and of the Council amending Directive 2013/34/EU as regards the disclosure of income tax information by certain undertakings and branches, writes Davide Anghileri of the University of Lausanne . . . 

No Picture
Europe

EU report addresses proposal for a common consolidated corporate tax base (CCCTB): EU Parliament→

May 8, 2017
No Picture
Europe

EU Parliament approves anti-tax avoidance measure

June 9, 2016

The European Parliament on Wednesday approved the EU Commission’s proposal for an anti-tax avoidance directive aimed at multinational corporations, but said that stricter rules should be applied . . .

No Picture
Digital Economy

EU Parliament members seek higher tax rate for temporary digital services tax: Samuel Stolton / EURACTIV→

October 11, 2018
No Picture
Europe

EU Parliament to launch TAXE 3, probing tax evasion and avoidance 

February 9, 2018

The European Parliament on February 7 voted to launch another investigation into financial crimes, tax evasion, and tax avoidance, tentatively named TAXE 3. According to the . . .

No Picture
Europe

European Parliament committee approves watered-down public country-by-country reporting rules: Cécile Barbière / EURACTIV.com→

June 15, 2017
No Picture
Europe

EU Parliament proposal would extend public country-by-country reporting to more multinationals

February 17, 2017

An EU Commission proposal to require public country-by-country reporting by multinationals operating in Europe should be extended to cover many more multinationals and to mandate much more robust . . .

No Picture
Europe

EU Parliament legal affairs concludes that public country-by-country reporting needs only majority vote to pass: EY→

February 8, 2017

See: EY.

No Picture
Europe

EU Parliament committee pushes for State aid review of multinationals’ country-by-country tax reports

April 28, 2016

The EU Parliament’s Economic and Monetary Affairs Committee on Tuesday approved a report proposing to give the EU Commission full access to country-by-country reports of multinationals that are . . .

No Picture
Europe

Apple refuses invitation to appear at EU Parliament tax avoidance hearing: Foo Yun Chee / Reuters→

June 4, 2018
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Europe

EU considering screening EU countries for tax blacklist inclusion, Italian minister says: Reuters→

October 11, 2018
No Picture
Europe

EU Parliament briefing on public country-by-country reporting for MNEs: Cécile Remeur / Members’ Research Service→

July 3, 2017
No Picture
Europe

EU Parliament tax committee supports measures combating MNE tax avoidance

June 21, 2016

The European Parliament’s committee on tax rulings on June 21 voted in favor of a report calling for new measures to counter multinational . . . 

No Picture
Europe

Apple, Google, Fiat, IKEA, McDonald’s reps to be grilled on tax avoidance by EU Parliament committee

March 3, 2016

Representatives of large multinationals will again defend their companies’ tax avoidance practices before an EU parliamentary committee. This time, Apple, Google, Fiat, IKEA. . .

No Picture
Europe

European Parliament committee to investigate tax ruling practices of EU states

February 12, 2015

The European Parliament voted February 12 to establish a special committee to investigate the tax ruling practices of EU member states. The 45-member committee . . .

No Picture
Europe

Airbus and tax justice campaigner questioned by European Parliament committee

July 3, 2015

The EU needs to be mindful of tax competition from countries outside the EU and adopt policies that will allow EU companies to remain competitive, Airbus’s head of tax, Guillaume de La Villeguérin, told the European Parliament’s Special Committee . . . 

No Picture
Belgium

EU committee publishes letters from 13 nations on tax ruling practices

June 29, 2015

A European Parliament committee has published letters from EU member state officials describing tax ruling practices, efforts to combat tax avoidance, and compliance with EU spontaneous exchange of information directives. The letters, published by. . .

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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
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  • New CbC Reporting Requirements to Apply in Kenya
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  • 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
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    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).
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    June 28, 2022

Trending Now

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  • Nike’s transfer pricing state aid dispute: the underlying issues by Dr. Harold McClure | posted on July 19, 2021
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  • The economics of leasing and the arm’s length standard by Dr. Harold McClure | posted on October 9, 2020

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