European Union
Two months since EU political agreement on pillar two and few member states have made progress on new national laws, but the arrival of OECD technical guidance should quicken the pace. Ralph Cunningham reports.
Hungary lifts its veto as the EU takes the lead on applying the OECD’s pillar two agreement.
The companies have criticised proposals for the gig economy, while the UK and EU VAT gaps have fallen in percentage terms, and ITR speaks to a European Commission adviser about its VAT reforms.
The CJEU said the General Court erred in law when it ruled that both companies benefitted from Italian state aid.
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Sponsored by Gatti Pavesi Bianchi LudoviciPaolo Ludovici and Andrea Iannaccone of Gatti Pavesi Bianchi Ludovici explain how the introduction of Regulation (EU) 2022/2560 tackles the issues arising from the provision of subsidies to undertakings from third countries.
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Sponsored by Spanish VAT ServicesFernando Matesanz of Spanish VAT services breaks down the crucial CJEU decision, with significant tax implications for digital platforms and electronically supplied services.
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Sponsored by Skeppsbron SkattMichael Cedercrantz and Ingrid Faxing of Skeppsbron Skatt explain why enhanced reporting requirements and public awareness regarding ESG presents risks but also opportunities for MNEs navigating an increasingly complex tax terrain.