25 March 2020
Main tax measures approved under Royal Decree-Laws and Royal Decrees concerning COVID-19 in Spain
www.twobirds.com/en/news/articles/2020/spain/main-tax-measures-approved-under-royal-decree-laws-and-royal-decrees-concerning-covid-19

Due to the recent enforcement of i) Royal Decree-Law 7/2020, of 12 March, adopting urgent measures to address the economic impact of COVID-19, ii) Royal Decree 463/2020, of 14 March, declaring the alarm state for the ...

20 February 2020
Money Service Businesses targeted by the National Economic Crime Centre
www.twobirds.com/en/news/articles/2020/uk/money-service-businesses-targeted-by-the-national-economic-crime-centre

The National Crime Agency has recently announced that there will be a "day of action" conducted by the National Economic Crime Centre ("NECC") partners to target money service businesses ("MSBs") at risk of being ...

28 November 2019
Bird & Bird explica el nuevo convenio fiscal con EEUU en Cinco Días y Expansión
www.twobirds.com/en/news/articles/2019/spain/191128-bird_bird-explica-el-nuevo-convenio-fiscal-con-eeuu-en-cinco-dias-y-expansion

Expansión y Cinco Días recogen las declaraciones de Montserrat Turrado, socia del área fiscal de Bird & Bird y de Lara de la Rosa, asociada del departamento, sobre a la entrada en vigor de la modificación del convenio ...

23 April 2018
The Dutch 30% ruling to be limited to 5 years
www.twobirds.com/en/news/articles/2018/netherlands/the-dutch-30-ruling-to-be-limited-to-5-years

The maximum applicable period for the 30% allowance facility (also called the 30% ruling) will be limited to 5 years as from January 1, 2019 in the Netherlands.

24 January 2020
A Look at HMRC's Criminal Investigatory tools
www.twobirds.com/en/news/articles/2020/uk/a-look-at-hmrcs-criminal-investigatory-tools

HMRC have various powers at their disposal which they can use to gather evidence during an investigation. HMRC officers have similar powers to that of the police under the Police and Criminal Evidence Act 1984 (PACE) to ...

12 February 2021
Tax / Customs. Brexit from a Dutch perspective
www.twobirds.com/en/news/articles/2021/netherlands/tax-customs-brexit-from-a-dutch-perspective

It will not have escaped anyone's attention that the Brexit also has consequences in the tax field. Since the levying of VAT and excise duties is harmonised and coordinated by Brussels, the Brexit will mainly affect ...

06 July 2020
Digital Services Tax: Overview of the progress of implementation by EU Member States
www.twobirds.com/en/news/articles/2019/global/digital-services-tax-overview-of-the-progress-of-implementation-by-eu-member-states

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 ...

24 October 2019
Digital Services Tax in France
www.twobirds.com/en/news/articles/2019/global/digital-services-tax-in-france

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.

25 February 2020
New EU VAT reporting laws for Payment Service Providers
www.twobirds.com/en/news/articles/2020/global/new-eu-vat-reported-laws-for-payment-service-providers

New EU VAT legislation has been formally adopted last week which will have a significant impact for regulated payment service providers (PSPs) in the EU and (we anticipate) the UK.

22 October 2019
Digital Services Tax in Italy
www.twobirds.com/en/news/articles/2019/global/digital-services-tax-in-italy

Italy is implementing unilateral DST with the Fiscal Decree linked to the Budget Law for fiscal year 2020, approved by the Government last October 15, 2019. Italy has already a DST provision, which, however, never ...