Q4 2021: Top indirect tax disputes

January 05 2022

Gig economy companies will face the repercussions of Uber's court battles

In the final quarter of 2021, the CJEU ruled in favour of a pharmaceutical company, the US dropped its tariff threat against European countries over DSTs, and Uber faced another blow in the UK.

Unlock this content.

The content you are trying to view is exclusive to our subscribers.

To unlock this content:

Take a Free Trial or Login

Topics

Poland Portugal Philippines Qatar United States Israel Italy Ghana Isle of Man Jersey Jordan Oman Jamaica Japan Paraguay Peru Pakistan Kazakhstan Panama Slovenia Armenia South Africa Singapore Antigua and Barbuda Slovak Republic Argentina Global Australia Romania Albania Russia Nicaragua Angola Serbia Algeria San Marino Saudi Arabia Andorra Monaco Mauritius Mexico Morocco Mongolia Montenegro North Macedonia Gibraltar Greece Georgia Germany Guernsey Malta Gulf Cooperation Council Greenland Malaysia Guatemala Nigeria News Netherlands Antilles New Zealand Norway OECD Honduras Hong Kong SAR India Indonesia Hungary Iceland Myanmar Ireland Netherlands Iran Mozambique Iraq Cuba Curaçao Central America Rwanda Chile Chad Indirect Tax G20 Costa Rica Croatia China Colombia Latvia France Kuwait Laos Lithuania Luxembourg Lebanon Liechtenstein Denmark Ecuador Cyprus Czech Republic Kenya European Union Finland Kosovo Egypt Estonia Tunisia Belize Tanzania Barbados Thailand Belgium United States Outbound United Nations Puerto Rico Austria Spain Sri Lanka Azerbaijan South Korea Switzerland Bahrain Bangladesh Taiwan Sweden Bahamas Venezuela Canada Vietnam Cayman Islands United States Inbound Bolivia Uganda Bosnia and Herzegovina Turkey United Arab Emirates Bermuda Bulgaria Cambodia Uruguay United Kingdom Brazil Ukraine British Virgin Islands

Alice Jones

Commercial Editor ITR

Alice is an editor of commercial content across Euromoney brands including International Tax Review (ITR), Managing IP (MIP), and International Financial Law Review (IFLR). She joined the commercial team in March 2022 after working as a journalist for ITR.

more across site & shared bottom lb ros

More from across our site

Indirect Tax

Brazil tax money

Advisers hope Brazil and US reach agreement on Trump tariffs

The threat of 50% tariffs on Brazilian goods coincides with new Brazilian legal powers to adopt retaliatory economic measures, local experts tell ITR

Sam Sholli, July 18 2025

Direct Tax

germany berlin reichstag building german parliament bundestag - Concept piece for power, authority, economy, performance, government, planning and control.

This week in tax: Germany still ‘committed’ to pillar two despite chancellor’s condemnation

The country’s chancellor appears to have backtracked from previous pillar two scepticism; in other news, Donald Trump threatened Russia with 100% tariffs

Tom Baker, July 18 2025

Direct Tax

OECD image.jpeg

OECD unveils pillar two safe harbour for highly taxed MNEs

In its latest G20 update, the OECD also revealed tense discussions with the US where the ‘significant threat’ of Section 899 was highlighted

Tom Baker, July 17 2025

Direct Tax

Big Ben at golden hour

Too many HMRC compliance investigations last too long, committee warns

The tax agency has increased compliance yield from wealthy individuals but cannot identify how much tax is paid by UK billionaires, the committee also claimed

Sam Sholli, July 17 2025

Transfer Pricing

UK TP proposals could ‘double compliance costs’, tax firm warns

Saffery cautioned that documentation requirements in new government proposals must be limited if medium-sized companies are not exempted from TP

Tom Baker, July 16 2025

Direct Tax

OECD image.jpeg

Pillar two no longer has a future, German chancellor claims

The global minimum tax deal is not viable without US participation, Friedrich Merz has argued

Sam Sholli, July 16 2025

Direct Tax

Pillar two is revising global tax competition with a 15% minimum tax rate

Future of pillar two uncertain after Section 899 withdrawal averts ‘catastrophe’

Section 899 of the ‘one big beautiful’ bill would have spelled disaster for many international investors into the US, but following its shelving, attention turns to the fate of the OECD’s pillars

Ralph Cunningham, July 16 2025

Direct Tax

amory_heine resized.jpg

‘Pro bono is a must’: Amory Heine on giving back

DLA Piper’s co-head of tax for the US and Latin America tells ITR about her fervent belief in equal access to the law, loving yoga, and paternal inspirations

July 15 2025

Direct Tax

Hillier, Craig_ColorPortrait.jpg

‘Huge, complex’ pillar two system encroaches on sovereignty: EY tax leader

Tax expert Craig Hillier agrees with the comparison of pillar two to using a sledgehammer to crack a nut

Sam Sholli, July 14 2025

Direct Tax

London- HM Revenue and Customs building on Whitehall, UK Governm

HMRC believes US companies underpaid £8.8bn in tax: accountancy group

The amount is reported to be up 57% from the £5.6bn that the UK tax agency believes was underpaid in the previous year

Sam Sholli, July 14 2025