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Hélène Alston

Stephanie Alzuhn

Mounia Benabdallah

Anne Becker-Christensen

In France, rather than one specific significant change, it's been more a question of continuous embedding of Base Erosion and Profit Shifting (BEPS)-influenced changes in the French domestic legislation. Both the European Union and Organisation for Economic Co-operation and Development (OECD) have had more impact on the French tax features, leading to more transparency (e.g. through Country-by-Country Reporting (CbCR) and the recent Mandatory Disclosure Rules) and to more restrictions in terms of financing deductions.

Duygu Gültekin

The Polish government has recently been introducing measures to target base erosion and profit shifting, aggressive tax optimisation, indirect tax fraud and tax leakage. EY’s Aneta Błażejewska-Gaczyńska and Aneta Grzyb explore the possible implications

Technology is having far-reaching implications on the tax profession, and this only looks set to continue as the digital age advances. Deloitte’s Kathy Scherer examines how these developments are unfolding.

The Dutch government is standing by its plans to abolish century-old dividend taxes and cut corporate tax in a bid to remain attractive to multinationals like Unilever, Shell and Panasonic.

Demand for advance pricing agreements (APAs) has increased despite in-house TP practitioners and their advisors saying that APAs don’t provide as much security as they used to and pose more risk.