In order to help you keep informed of recent EU & international tax policy developments, please see below the “CFE’s Tax Top 5” for a summary of the main developments.
This week’s edition looks at the following:
• ECJ Clarifies ‘Selectivity’ of Tax Measures in ANGED v Asturias
• Spain to Introduce Digital Services Tax
• UK Parliament Vote on Beneficial Ownership Requirements
• HMRC Guidance on ‘Enablers’ of Tax Avoidance
• EU Commission Approves Irish State Aid SMEs Scheme