An overview from Flick Gocke Schaumburg, Taxand Germany Recent European case law has brought the VAT consequences of intra-group transfer pricing arrangements and retrospective price [...]
Luxembourg Introduces Stock Option and Start-Up Tax Reforms
A synopsis from ATOZ Tax Advisers, Taxand Luxembourg The Luxembourg Government has recently submitted draft legislation aimed at boosting the country’s appeal as a hub [...]
OECD Consultation on Intra-Group Services Guidelines
An overview from Garrigues, Taxand Spain The OECD has launched a public consultation on proposed revisions to Chapter VII of its Transfer Pricing Guidelines relating [...]
An analysis from ATOZ Tax Advisers, Taxand Luxembourg A recent Luxembourg Administrative Tribunal decision has ruled that repaying share premium without a corresponding reduction in [...]
Bundesrat eröffnet Vernehmlassung zu administrativen Entlastungen für Unternehmen im Steuerbereich
Zürich, im Juni 2026 Der Bundesrat will Schweizer Unternehmen im Steuerbereich administrativ entlasten und hat am 19. Juni 2026 zwei Vernehmlassungen zu Vereinfachungen bei der [...]
Portugal: Global Minimum Tax Reporting Deadline Extended
An analysis by Garrigues, Taxand Portugal The Portuguese Government has postponed the deadline for filing Global Minimum Tax (Pillar Two) returns for the 2024 fiscal [...]
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