by brodiemcintosh | Dec 5, 2022
The CFE ECJ Task Force has issued an Opinion Statement on the ECJ decision of 22 September 2022 in Case C-538/20, W AG, on the deductibility of foreign final losses. At issue in W AG was the ability of a German company to deduct the final losses which it had incurred...
by brodiemcintosh | Nov 28, 2022
ECJ Rules Public Access to Beneficial Ownership Registry Information Invalid – Joined Cases C-37/20 & C-601/20 The European Court of Justice last week ruled in joined cases C-37/20 & C-601/20 WM and Sovim SA v Luxembourg Business Registers that a...
by brodiemcintosh | Nov 22, 2022
EU Adopts Revised Code of Conduct on Business Taxation EU Finance ministers approved last week the revised Code of Conduct on Business Taxation, setting out stricter criteria for evaluation of harmful tax regimes. The revised code of conduct introduces scrutiny...
by brodiemcintosh | Nov 14, 2022
28 Jurisdictions Sign Agreement on Reporting Income from Digital Platforms The plenary meeting of the OECD’s Global Forum on Transparency and Exchange of Information for Tax Purposes was held from 9 – 11 November in Seville, Spain. At the periphery of the...
by brodiemcintosh | Nov 8, 2022
EU Parliament’s Draft Report on Tax-Related Revelations The European Parliament heard last week the findings of MEP Niels Fuglsang (S&D, DK) who presented in the draft report of October 2022. The draft paper discusses the “Lessons learnt from the...
