New proposal for a directive by the European Commission to combat abusive tax practices
Extensive case law in recent years has sharpened the limits to the existing case law definition of the beneficial owner. Here is a look at the main criteria used.
Find out our note on the Tax simplifications brought in by the Finance Bill for 2023
Find out the specifics of the transfer pricing policy statement 2257-SD
Discover the decision pronounced by the Council of State in the Icade Promotion case
Find out the main features of the new Directive introducing country-by-country reporting (CbCR).
The OECD two-pillar solution and the corporate taxation of the digital economy and large global firms
Short term business visitors are employees working in the UK for a limited period.
Released on 28 December 2021, the Finance Act for 2022 contains few significant measures
New information have to be reported on the French Intrastat return “Déclaration d’échanges de biens”.
Import VAT reverse-charge: a cash-flow advantage
Wie werden Virtual Shares in Frankreich steuerlich behandelt?
The specificities of the 2020 transfer pricing return 2257-SD
The draft Amending Finance Bill for 2021 aims to ensure the financing of the emergency measures.
The electronic invoicing and dematerialized data transmission reform will come into effect from 2023.
