Corporate Taxes, Digital Services Tax, Income Taxes

U.S. Budget Bill Targets Foreign Companies with New Tax Hikes: What French Businesses Need to Know

Sheppard Mullin Richter & Hampton LLP on 6/3/2025

The One Big Beautiful Bill Act (OBBBA) was passed by the U.S. House of Representatives on May 22, 2025 by a narrow vote of 215-214. OBBBA includes a new U.S. tax provision that could significantly increase taxes on foreign...more

Guidelines on Italian Digital Services Tax

McDermott Will & Schulte on 4/6/2021

The Italian Digital Services Tax (DST) was introduced as part of the 2019 Italian Budget Law and then amended by the 2020 Italian Budget Law. Among other things, the 2020 Budget Law: (i) provided the applicability of the...more

BEPS 2.0 - International Tax Reform Primer for SALT Experts

BakerHostetler on 9/17/2020

It can be a little intimidating for a state tax expert to stand around the water cooler with international tax experts that casually throw around terms like BEPS, Pillar 1, Pillar 2, Digital Services Taxes, OECD, GloBE, etc....more

UK Tax Round Up - April 2020

Proskauer Rose LLP on 5/12/2020

Temporary changes to the statutory residence test for inbound COVID-19 workers - The UK Chancellor has written to the chair of the Treasury Select Committee outlining temporary changes to the statutory residence test...more

UK Budget 2020: Tax Perspectives

Vinson & Elkins LLP on 3/12/2020

Today, UK’s Chancellor announced the first post-Brexit Budget, a fiscal stimulus package of £30 billion. As expected from the Conservative Party’s 2019 election manifesto, there are no changes to the headline rates of...more

Italian Budget Law for 2020 Enacted

Jones Day on 2/3/2020

The Situation: On December 24, 2019, the Italian Parliament approved the Budget Law for 2020. The Result: New favorable tax changes have been introduced, but also new taxes will be imposed on digital services and the...more