Criminal charges for Luxembourg leaker will not deter whistleblowers Antoine Deltour, the former PwC auditor who leaked thousands of the company’s documents into the public domain has been charged with a string of offences including theft. By Joe Stanley-Smith December 17 2014
European Commission to seek information on tax rulings from all member states The European Commission has expanded its state aid inquiry into tax rulings to cover all 28 EU member states. By Joe Stanley-Smith December 17 2014
Anti-abuse clause added to EU Parent-Subsidiary Directive The Council of the European Union has approved an amendment to the EU Parent-Subsidiary Directive in a clampdown on aggressive corporate tax avoidance. By Joe Stanley-Smith December 16 2014
Netherlands court reinforces ECJ position on Dutch fiscal unity regime Judgments in three cases by the Court of Appeals Amsterdam (CAA) yesterday have stated that the Netherlands’s restrictions on its fiscal unity rules go against European freedom of establishment principles. By Joe Stanley-Smith December 12 2014
OECD tax revenues approaching pre-crisis levels Tax burdens in the OECD rose 0.4 percentage points in 2013 to an average of 34.1% of GDP, following rises of 0.3 percentage points in both 2012 and 2011. By Joe Stanley-Smith December 11 2014
Average OECD VAT rates up 8.5% in five years The average standard VAT rate in the OECD has risen 8.5% in the past five years and will reach an all-time high of 19.1% in January 2015. By Joe Stanley-Smith December 11 2014
FTT delayed again as countries fail to reach agreement The European financial transaction tax (FTT) is unlikely to be implemented by January 1 2016 as planned. By Joe Stanley-Smith December 09 2014
North America leads global increase in MAP uptake The US and Canada are at the forefront of a global increase in new mutual agreement procedures (MAPs) being initiated, OECD figures show. By Joe Stanley-Smith December 05 2014
