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 ServicesFernando Matesanz of Spanish VAT Services reports on a ruling that is likely to generate controversy among certain EU member states regarding the application of the place of supply rules. -
Sponsored by Morais Leitão, Galvão Teles, Soares da Silva & AssociadosSolange Dias Nóbrega of Morais Leitão analyses a troubling disconnect between Portugal’s arbitral regime and the supremacy of European law.
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Sponsored by Deloitte LuxembourgVincent Martin and Tomas Papousek of Deloitte Luxembourg analyse the complicated relationship between security token offerings and the EU’s VAT rules.
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