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Taxation of the Digital economy: What’s in the pipeline?

Taxation of the Digital economy: What’s in the pipeline?
02/08/2021

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Future EU Directive tackling shell companies - ATAD 3

Future EU Directive tackling shell companies - ATAD 3
15/06/2021

Gradually, economic substance has become a key element in an international context and is relevant for the application of national tax laws and double tax treaties and avoid the application of national anti-abuse rules.

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New step towards the adoption of the public country-by- country reporting (CBCR) directive

New step towards the adoption of the public country-by- country reporting (CBCR) directive
07/06/2021

On 1st June, the EU Council reached a provisional political agreement with the European Parliament’s negotiating team on the proposed directive on the disclosure of income tax information by certain undertakings and branches

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Political agreement reached on public country-by-country reporting

Political agreement reached on public country-by-country reporting
03/06/2021

On 1 June 2021, the Council of the European Union (the “Council”) reached a political agreement with the European Parliament on the proposed directive on the disclosure of income tax information

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EU Commission proposes a new tax framework

EU Commission proposes a new tax framework
27/05/2021

On 18 May 2021, the EU Commission published a Communication on Business Taxation for the 21st century (“the Communication”).

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European Commission wants a unified tax rulebook for companies: is it realistic?

European Commission wants a unified tax rulebook for companies: is it realistic?
21/05/2021

On 19 May 2021, the European Commission released a Communication, “Business taxation for the 21st Century”, which sets out both a short-term and a long-term vision, ostensibly to support Europe’s recovery from the COVID- 19 pandemic 

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Far-reaching EU tax reform plans announced: what they could mean for corporate taxpayers

Far-reaching EU tax reform plans announced: what they could mean for corporate taxpayers
20/05/2021

On 18 May 2021, the European Commission issued a communication on “Business Taxation for the 21st Century”. The announcements made therein are expected to translate into actual legislative proposals in the next three years.

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Sustainable taxonomy in the aviation sector: European Commission publishes Steer’s study on projects and investments that have climate and environmental benefits

Sustainable taxonomy in the aviation sector: European Commission publishes Steer’s study on projects and investments that have climate and environmental benefits
17/05/2021

In the aviation sector, identifying "green" economic activities and projects is not an easy task. The European Commission has published Steer's study on the criteria to be taken into account when establishing which specific activities in the aviation sector could be beneficial to the environment.

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EU lower court annuls State aid decision in Amazon case but upholds finding of State aid in ENGIE case

EU lower court annuls State aid decision in Amazon case but upholds finding of State aid in ENGIE case
12/05/2021

On 12 May 2021, the General Court of the EU issued its judgments concerning the appeals brought by Amazon and Luxembourg, respectively ENGIE and Luxembourg, against the European Commission decisions of October 2017 

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New Circular regarding the mutual agreement procedure provided by double tax treaties signed by Luxembourg

New Circular regarding the mutual agreement procedure provided by double tax treaties signed by Luxembourg
30/04/2021

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