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Internatio­nales Steuer­recht

Transfer Pricing and VAT Developments

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 [...]
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Internatio­nales Steuer­recht

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 [...]
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Internatio­nales Steuer­recht

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 [...]
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Internatio­nales Steuer­recht

Examining Luxembourg’s Share Premium Repayment Ruling

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 [...]
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Internatio­nales Steuer­recht

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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Internatio­nales Steuer­recht

Greece: New Binding Tax Ruling Regime

An overview by Zepos & Yannopoulos, Taxand Greece Greece is introducing a formal Binding Tax Ruling regime for the first time. Under the new provision, [...]
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