by brodiemcintosh | Nov 14, 2023
European Commission’s Assessment in Apple Case Upheld in Opinion of ECJ’s Advocate General Advocate General (AG) Giovanni Pitruzzella in the Opinion delivered on 9 November 2023 in Case C‑465/20 P European Commission v Ireland, Apple Sales International...
by brodiemcintosh | Oct 30, 2023
European Parliament Adopts Resolutions on Role of Tax Policy & Reform of Corporate Tax Policy The European Parliament’s Committee on Economic and Monetary Affairs adopted two resolutions concerning taxation issues last week, one concerning the role of tax...
by brodiemcintosh | Oct 25, 2023
ECOFIN – Council of the EU Approves Tax Blacklist Updates & DAC8 Directive on Administrative Cooperation On 17 October, Finance Ministers sitting at the Council of the European Union voted to approve changes to the EU List of Non-Cooperative Jurisdictions...
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 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...