by brodiemcintosh | Oct 17, 2023
OECD Publishes Text of Pillar One Treaty; U.S. Not Ready to Sign It Yet The OECD has published a text of the multilateral convention (MLC) related to implementation of Amount A of Pillar One, agreed by the IF’s Task Force on the Digital Economy and not yet open...
by brodiemcintosh | Oct 3, 2023
The CFE ECJ Task Force has issued an Opinion Statement on the CJEU’s decision of 8 June 2023 in case C-322/22, E. v Dyrektor Izby Administracji Skarbowej we Wrocławiu, decided without an Opinion of the AG, concerning the right to be paid interest on overpayment of...
by brodiemcintosh | Oct 2, 2023
State Aid & Transfer Pricing: General Court Declares Belgian Excess Profit Scheme Unlawful The General Court of the EU has confirmed the European Commission’s assessment of its Decision in 2016 on the excess profit exemption State Aid scheme implemented by...
by brodiemcintosh | Oct 2, 2023
BRUSSELS | SEPTEMBER 2023 European Commission Public Consultation on BEFIT (Business in Europe: Framework for Income Taxation) The European Commission has opened a public consultation on the BEFIT (Business in Europe: Framework for Income Taxation), a...
by brodiemcintosh | Sep 21, 2023
EU Publishes BEFIT & Transfer-Pricing Directive Proposals Last week, the European Commission published the long-awaited proposals on the new corporate income taxation framework for Europe. The package contains two proposals for directives on BEFIT (Business in...
