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Direct Tax
The ruling excludes vacation and business development days from service PE calculations and confirms virtual services from abroad don’t count, potentially reshaping compliance for multinationals
February 3, 2026
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  • Cecilia Malmström is a new entry this year During her time as the European Commissioner for Trade, Cecilia Malmström has presided over the EU's side of the Comprehensive Economic and Trade Agreement (CETA) with Canada. This kind of free trade agreement stands out as a reminder of what globalisation was like before the protectionist era of US President Donald Trump and Brexit.
  • Tomas Balco is a new entry this year
  • Fabio De Masi is a new entry this year Fabio De Masi is a new entrant in the Global Tax 50. He is a member of Germany's Die Linke party, part of the European United Left-Nordic Green Left in the European Parliament. De Masi served in the European Parliament between 2014 and 2017 before being elected to the Bundestag in September for his Hamburg constituency.

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