A new draft act on the top-up tax for the purpose of ensuring a minimum level of taxation for large-scale multinational and large-scale domestic groups (i.e. groups with consolidated annual revenues exceeding t…
What is the latest news in international taxation? CJEU rules that the German taxation of real estate funds is not compatible with EU law. Switzerland is holding a referendum on global minimum tax. From next Ja…
With the change in the EU Council Presidency, discussions on the parameters of the EU directive to define minimum requirements for the economic substance of entities established in the EU (the “Directive”) have…
The UK Government has released draft legislation to implement Pillar Two global minimum tax rules. Germany has published draft legislation to implement the EU Pillar Two Directive on international taxation. Bel…
The Slovak Tax Authority has issued guidance specifying the procedure for paying the windfall tax on energy producers. The Cyprus Tax Department has issued a list of frequently asked questions on transfer prici…
Germany has tightened the rules on transfer pricing documentation. The United Kingdom is about to implement the OECD model rules on mandatory disclosure while the European Commission intends to introduce an inf…
Amendments to the draft EU Directive on the minimum requirements for the economic substance of entities (undertakings) established in the EU (the “Directive”), which were approved by the European Parliament in …
In mid-February, the European Council updated the EU list of non-cooperative jurisdictions for tax purposes (“the EU blacklist”). In addition to the British Virgin Islands, Costa Rica, and the Marshall Islands,…
OECD announces new signatories to the Multilateral Competent Authority Agreement. The DAC 7 Directive is being implemented into the domestic law of several countries. You can find more detailed information on t…