European Union
Pillar two was ‘weakened’ when it altered from a multinational convention agreement to simply national domestic law, Federico Bertocchi also argued
The climbdowns pave the way for a side-by-side deal to be concluded this week, as per the US Treasury secretary’s expectation; in other news, Taft added a 10-partner tax team
‘We did not expect to carve out big economies from the minimum tax system’, Estonia’s finance minister said; in other news, Blick Rothenberg has acquired The Vat Consultancy
The US’s GILTI regime will not be forced upon American multinationals in foreign jurisdictions, Bloomberg has reported; in other news, Ropes & Gray hired two tax partners from Linklaters
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Sponsored by Spanish VAT ServicesWith the modified regime coming into effect from January 1 2025, Fernando Matesanz of Spanish VAT Services explains the new provision for cross-border transaction exemptions and related compliance complexities for SMEs -
Sponsored by Spanish VAT ServicesFernando Matesanz of Spanish VAT Services welcomes a clear decision on how to categorise vouchers as the VAT treatment of such promotional schemes becomes ever more complex
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Sponsored by Skeppsbron SkattIngrid Faxing and Henri Ahtiainen of Skeppsbron Skatt analyse a proposal to incorporate the OECD Transfer Pricing Guidelines into EU law and question whether it will become a reality after several objections
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