The deadline for filing the first GloBE Information Return (GIR) for the 2024 fiscal year of June 30, 2026, is approaching. Affected multinational groups should [...]
Passar 2.0: Your checklist for digitalising customs clearance
The Federal Office for Customs and Border Security (FOCBS) is switching off e-dec Import. With the new Passar 2.0 platform and the Business Partner ID [...]
UK: Court of Appeal Decision on Treaty Purpose Tests
An analysis by Travers Smith, Taxand UK The UK Court of Appeal has dismissed HMRC’s appeal in Burlington Loan Management concerning the interpretation of the [...]
An analysis by ATOZ, Taxand Luxembourg ATOZ, the Lux Taxand member firm, has published its first insights for 2026, which outline key updates including: The [...]
The 2026 edition of Taxand’s Economic Employer Survey has been released, exploring how Economic Employer concept is applied across 40 jurisdictions globally to determine an individual’s true employer for [...]
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