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 [...]
An overview by Zepos & Yannopoulos, Taxand Greece Greece is introducing a formal Binding Tax Ruling regime for the first time. Under the new provision, [...]
Germany: Transfer Pricing Adjustments and Indirect Taxes
An analysis by Flick Gocke Schaumburg, Taxand Germany Following a recent ruling by the European Court of Justice, uncertainty around the VAT treatment of transfer [...]
The German Federal Council has recently approved to align its tax framework with international standards. The Amendment Act to the BEPS-MLI Implementation Act of 22 [...]
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 [...]
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