by brodiemcintosh | Jul 24, 2023
OECD Tax Report to G20 Finance Ministers The OECD Secretary-General last week issued its Tax Report to G20 Finance Ministers and Central Bank Governors, following the Outcome Statement issued by the Inclusive Framework announcing a series of deliverables on the...
by brodiemcintosh | Jul 19, 2023
OECD & IF Members Extend Freeze on National DSTs Until End-2024 138 Members of the BEPS Inclusive Framework extended the freeze on imposition of national digital services tax (DST) until the end of 2024, which allows more time for an international agreement on...
by brodiemcintosh | Jul 14, 2023
The CFE ECJ Task Force has issued an Opinion Statement on the ECJ decision of 22 December 2022 in case C-83/21, Airbnb Ireland and Airbnb Payments UK decided following the Opinion of AG Szpunar delivered on 7 July 2022. Inter alia, at issue was the compatibility with...
by brodiemcintosh | Jul 10, 2023
The CFE ECJ Task Force has issued an Opinion Statement on the ECJ decision of 16 February 2023 in Case C-707/20, Gallaher Limited, the last UK direct tax case before the CJEU. Gallaher concerns the compatibility of the United Kingdom’s group transfer rules with EU...
by brodiemcintosh | Jul 4, 2023
European Commission Publishes Progress Report on Pillar 1 The European Commission has published a progress report directed to the EU Council concerning Pillar 1, setting out an assessment of the implementation of Pillar One of the October 2021 statement as required...