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  1. Legal news
    16 February 2021
    Transfer Pricing and COVID-19: the OECD guidance
    www.twobirds.com/en/news/articles/2021/italy/transfer-pricing-and-covid19-the-oecd-guidance

    The COVID-19 pandemic is causing disruptive effects on the entire global economic and financial system, with evident impacts on business activities. Among these, companies belonging to multinational groups may find ...

  2. Legal news
    30 June 2020
    Belgium – Bill on a temporary Digital Services Tax
    www.twobirds.com/en/news/articles/2020/belgium/belgium-bill-on-a-temporary-digital-services-tax

    Following in the footsteps of some European neighbours (i.e. amongst others France, the UK & Spain), a bill seeking to address this situation at national level was put forward last year by three members of the Belgian ...

  3. Legal news
    20 July 2020
    VAT exemption for data centre colocation: CJEU says 'no'
    www.twobirds.com/en/news/articles/2020/global/vat-exemption-for-data-centre-colocation-cjeu-says-no

    With its judgment of 2 July 2020 (A Oy, C-215/19), the Court of Justice considers data colocation services to be subject to VAT. Even though it is not entirely a black and white decision, most data centre colocation ...

  4. Twobirds news
    23 June 2021
    Bird & Bird’s sanctions screening app is now live!
    www.twobirds.com/en/news/press-releases/2021/global/bird-and-birds-sanctions-screening-app-is-now-live

    Bird & Bird's International Trade & Customs team are pleased to announce the launch of The SanctionsList app. The SanctionsList – a sanctions screening app – enables parties to check if their business partners appear on ...

  5. Legal news
    18 March 2020
    IR35 deferred for one year
    www.twobirds.com/en/news/articles/2020/global/ir35-deferred-for-one-year

    The implementation of the new off payroll working rules (or "IR35") has been deferred until 6 April 2021 as part of the government's Covid-19 strategy. This announcement came as a shock, especially after the government ...

  6. Legal news
    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 ...

  7. Legal news
    12 October 2021
    Court of Justice rules Belgian excess profit tax policy constitutes State aid scheme
    www.twobirds.com/en/news/articles/2021/belgium/court-of-justice-rules-belgian-excess-profit-tax-policy-constitutes-state-aid-scheme

    The judgment of the Court of Justice has a long prequel. In 2004, Belgium introduced new rules concerning cross-border transactions of intra-group companies. The new rules allowed companies that are part of a ...

  8. Legal news
    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.

  9. Legal news
    19 October 2021
    Digital Services Tax in France
    www.twobirds.com/en/news/articles/2019/global/digital-services-tax-in-france

    The Digital Services Tax (DST) has been dubbed the “GAFA tax” (an acronym of the main US targets: Google, Apple, Facebook and Amazon). However, contrary to what this acronym suggests, the French GAFA tax not only ...

  10. Legal news
    19 October 2021
    Digital Services Tax in France
    www.twobirds.com/en/news/articles/2019/global/digital-services-tax-in-france

    The Digital Services Tax (DST) has been dubbed the “GAFA tax” (an acronym of the main US targets: Google, Apple, Facebook and Amazon). However, contrary to what this acronym suggests, the French GAFA tax not only ...