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The knives were being sharpened on both sides of the House as Philip Hammond stood up to make his first Autumn Budget Statement. With the papers full of headlines about the remoaning Chancellor and this "make or break" ...
Our tax alert will provide an outline of the main tax provisions having an impact for the Italian entities.
Dutch central bank publishes good practices for banks to identify tax integrity risks with customers.
In July 2019 the UK Government published its Finance Bill 2019-20, which included draft legislation for a 2% Digital Services Tax (DST) on the revenues of search engines, social media platforms and online marketplaces ...
The corporate criminal offences of failing to prevent the facilitation of tax evasion, contrary to the Criminal Finances Act 2017 came into force on 30 September 2017. However, to date no prosecutions have been brought ...
France is the first EU Member State to have implemented a DST.
This “tax of the 21th Century” entered (retroactively) into force on 1st January 2019.
In January 2019 the Spanish Government released to the public its draft Bill relating to DST. However, due to the political situation that Spanish is going through (i.e. lack of government) the Bill has not yet been ...
For several years there have been efforts at international, EU and national levels to reform taxation to ensure that profits are taxed where economic value is created. Most recently this work has centred on the digital ...