Europe

Poland planning 1.5 percent surcharge on video-on- demand revenue, minister says: Reuters→

April 29, 2020

Digital Economy

Germany will use EU presidency to promote financial transactions tax, minimum tax, Merkel says: Reuters→

April 26, 2020

Denmark

France joins Denmark and Poland in barring firms headquartered in tax havens from coronavirus support measures: Bill Bostock / Business Insider→

April 26, 2020

Africa

COVID-19 and the future of Pillar one

April 22, 2020

Oliver Treidler, CEO, TP&C GmbH, Berlin, considers how the COVID-19 crisis will likely affect global negotiations to reform the taxation of multinational groups, noting that a delay could give transfer pricing practitioners time to formulate an alternative, updated, concept of value creation to replace Pillar one’s formulaic elements . . .

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

15 professors advocate shifting power to tax to the EU level in response to coronavirus crisis: EU Law Live→

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

Africa

Denmark denies coronavirus aid to companies registered in countries on EU list of noncooperative tax jurisdictions: Nikolaj Skydsgaard / Reuters→

April 21, 2020

Europe

Netherlands and Germany agree on cross-border worker taxation in light of COVID-19

April 20, 2020

Jian Cheng Ku, Rhys Bane, and Mehdi el Manouzi, of DLA Piper Nederland N.V., Amsterdam, analyze a competent authority agreement executed by the Netherlands and German governments addressing the application and interpretation of Article 14 (income from employment) of the Netherlands-Germany tax treaty in light of recent measures to curb COVID-19 . . .

Africa

US tax policy nonprofit tracks worldwide COVID-19 tax relief: Tax Foundation→

April 17, 2020

Asia-Pacific

Ireland advises of change to tax treatment of royalty income under treaty with Lithuania

April 15, 2020

Irish Tax and Customs on April 14 announced that the tax treatment of royalty income . . .

Africa

Transfer pricing issues arising from the COVID-19 pandemic

April 14, 2020

Gaurav Jain, an India chartered accountant, and Priya Mani Bhutani, a New Delhi transfer pricing professional, discuss the impact of the COVID-19 crisis on transfer pricing . . .

Europe

Finland extends tax filing deadlines by one month: Vero Skatt→

April 14, 2020

Austria

Austria suspends deadlines for proceedings relating to tax offences to May: Federal Ministry Republic of Austria Finance→

April 14, 2020

Europe

Swedish court rules against Flir Systems, upholds tax penalties of EUR 70 M (USD 76.5 M)

April 13, 2020

Emiliha Ferrão and Madeleine Thörning, of Thorning Koponen Consulting, Stockholm, discuss a recent Swedish Administrative Court decision in Flir Systems, where the court upheld the Swedish tax agency’s conclusions regarding the tax due on the sale of IP owned by Flir Systems’ Belgium PE to a related Belgian company and also upheld the tax agency’s imposition of significant tax penalties . . .

Africa

OECD issues welcome guidance on tax treaty issues arising from the COVID‑19 crisis

April 13, 2020

Jian‑Cheng Ku, Gabriël van Gelder, and Mehdi el Manouzi of DLA Piper Nederland N.V., Amsterdam, discuss April 3 guidance released by the OECD Secretariat addressing how governments should apply standard tax treaty provisions when multinational group taxpayers or their employees are forced to change their behavior to comply with COVID‑19 travel restrictions and quarantines . . .

Austria

OECD publishes reports on cross-border tax dispute resolution Austria, France, Germany, Italy, Liechtenstein, Luxembourg, Sweden

April 10, 2020

The OECD on April 9 published stage 2 reports approved by the “Inclusive Framework on BEPS,” an OECD-led body of 135+ countries, that assess the cross border tax dispute resolution procedures . . .

Denmark

Denmark extends all filing deadlines, including those for transfer pricing documentation

April 8, 2020

Michael Vorndran of Nord Advisory AS, Oslo, Norway, writes that the Danish Ministry of Taxation announced in a press release that all tax filing deadlines for the 2019 income year will be postponed, including transfer pricing documentation deadlines . . .

Europe

Luxembourg introduces transfer pricing documentation requirement for controlled foreign company compliance

April 8, 2020

Danny Beeton of Arendt & Medernach, Luxembourg and London, discusses a Luxembourg Tax Administration circular letter which sets out their detailed view of how the Luxembourg tax law applies to controlled foreign companies . . .

Europe

Ireland updates tax guidance on foreign earnings deduction

April 7, 2020

Irish Tax and Customs today updated its guidance regarding the . . .

Digital Economy

UK publishes digital services tax guidance

April 7, 2020

The UK on March 18 and 19 published draft chapters for a manual on its . . .

Europe

Ireland’s tax revenues may not drop despite coronavirus slowdown because receipts from MNEs in manufacturing, ICT, finance sectors may hold steady or even rise, economist says: Seamus Coffey (@seamuscoffey) / Twitter→

March 31, 2020

Europe

Italian politicians rebuke Netherlands over opposition to EU emergency aid, say Dutch corporate tax regime siphoned money away from EU states that could have helped: Zack Newmark / NL Times→

March 31, 2020

Europe

Luxembourg to extend tax payment deadlines in response to COVID-19 pandemic: The Luxembourg Government→

March 20, 2020

Europe

Isle of Man to extend tax payment and filing deadlines for business on a case-by-case basis in response to Coronavirus emergency: Isle of Man→

March 20, 2020

Europe

Netherlands enacts tax measures in response to COVID-19

March 19, 2020

Jian-Cheng Ku and Rhys Bane of DLA Piper Nederland N.V., discuss measures announced by the Dutch government on March 12 and March 17 in response to the COVID-19 pandemic . .

Europe

Norway adjusts loss carryback and VAT rules, postpones tax payments, in response to COVID-19: KPMG→

March 19, 2020

Europe

France enacts emergency tax measures in response to coronavirus epidemic

March 18, 2020

Pascal Luquet and Mickaël Duquenne of Grant Thornton Société d’Avocats, Neuilly-sur-Seine, discuss emergency tax measures, announced by the French General Directorate of Public Finance, enacted in response to the coronavirus epidemic. . .

Europe

Iceland plans to extend tax deadlines, may reduce taxes in response to COVID-19 epidemic: Government of Iceland→

March 18, 2020

Europe

Ireland announces tax measures to help SMEs experiencing cash flow difficulties from COVID-19: Irish Tax and Customs→

March 18, 2020

Poland issues controversial transfer pricing risk assessment rules

March 12, 2020

Dr. Monika Laskowska of the Center of Tax Analyses and Studies at Warsaw School of Economics discusses new Polish rules requiring multinational groups to disclose additional information to the tax office for use in transfer pricing risk assessment . . .

Europe

UK Budget 2020: an overview of the tax proposals

March 11, 2020

Nimesh Shah, a Partner at Blick Rothenberg, London, provides an overview of the tax changes introduced in the UK budget, released today . . .

Europe

Norway proposes new withholding tax on some related-party payments

March 11, 2020

Michael Vorndran of Nord Advisory AS, Oslo, discusses a Norway Ministry of Finance proposal, issued on February 27, for a 15% withholding tax on interest, royalty, and lease payments to non-resident related parties. . . .

Europe

Gibraltar issues MAP Guidance: Gibraltar Income Tax Office→

March 11, 2020

Africa

OECD releases 79 public comments responding to review of country-by-country reporting scheme

March 9, 2020

The OECD today released 79 comment letters it received in response to its consultation on a 2020 review of the country-by-country reporting rules . . .

Digital Economy

The Vodafone and Tesco Global decisions: no triumph for EU digital services tax supporters

March 5, 2020

Dr. Leopoldo Parada, Lecturer in Tax Law at the University of Leeds School of Law, discusses March 3 CJEU decisions in cases brought by Vodafone and Tesco Global which could affect the legality under EU law of digital services taxes . . .

Europe

Portugal adopts BEPS multilateral instrument to fight tax avoidance

March 5, 2020

Portugal has deposited its instrument of ratification of . . .

Europe

Irish minister says he still needs to be convinced of the need for a coordinated minimum tax on multinational group income: Minister Paschal Donohoe / Irish Tax Institute→

March 4, 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

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