The 31 December deadline for EU Member States to adopt implementing legislation for DAC 6 is fast approaching. Intermediaries and taxpayers must be ready for compliance.
By the end of 2019, each Member State of the...more
As the European Commission reviews whether tax arrangements conform with State aid rules, companies active in Europe should ensure their fiscal regimes comply with EU law.
In recent years, the European Commission (the...more
The proposed Council Directive marks another, significant, though likely problematic, step towards tackling tax avoidance across Member States.
Background -
The European Commission (the Commission) has been moving...more
What the new horizontal tax consolidation regime may mean for private equity sponsors, multinational groups, financial institutions (and everyone else…).
In June 2014, the European Court of Justice (ECJ) ruled that the...more