The Greek Parliament passes a law implementing the EU Pillar Two Directive into Greek law. In France, the first quarterly cap on interest rates for 2024 was published. The German Federal Tax Court allowed the t…
The Ministry of Finance published an updated list of non-cooperative jurisdictions for tax purposes in the Financial Bulletin (3/2024). The Russian Federation, among others, continues to be included on the list…
It has almost been a year since we informed you about another ruling dealing with the interpretation of the “beneficial owner” term in the case of royalty fees. It was a judgment of the Municipal Court in Pragu…
The UK has introduced rules against the abuse of the transitional safe harbour measure under Pillar 2. Germany has updated its compliance guidelines for virtual currency transactions, along with guidance on the…
The Norwegian Tax Administration has issued guidance on the new transfer pricing reporting requirements. Poland has postponed the mandatory introduction of the National e-Invoicing System for security reasons. …
The Supreme Administrative Court of the Czech Republic recently ruled on the tax assessment of a payment for leasing an unequipped aircraft to a non-resident. Italy and Switzerland have enacted specific regulat…
The European Union has updated its list of non-cooperative jurisdictions. The Italian government has approved a draft legislative decree implementing Pillar II in its tax legislation. According to the CJEU, the…
The OECD published a consensus on a multilateral convention for the implementation of Pillar One Amount A. In France, the draft finance bill for 2024 was published. The Greek Parliament adopted the transpositio…
The Pillar Two implementation process, which introduces a minimum taxation rate of 15% for multinational groups and large domestic groups, is continuing in EU countries. The most recent developments have been i…
We bring you a recent judgment of the Regional Court in Brno (no. 29 Af 62/2018), which considered the issue of the beneficial owner of income arising from the royalties paid abroad. Recently, beneficial owners…