On 11 July 2023, 138 members of the OECD/G20 Inclusive Framework on BEPS agreed an Outcome Statement recognising the significant progress made and allowing countries and jurisdictions to move forward
The Court of Justice of the European Union (‘CJEU’) recently addressed a case on the concept of fixed establishment for VAT purposes (Cabot Plastics Belgium, Case C-232/22). Suitable structure in
Facts at a glance OECD plans for a global minimum tax backed by 130 countries, representing 90 % of global GDP 15% rule must not introduced by any country but
The EFTA Surveillance Authority (ESA) has closed its investigations into the tax ruling practices of Iceland, Liechtenstein, and Norway, without finding any evidence of state aid infringements. ESA said that
The Swiss Federal Council has approved proposed changes to the common transit procedure. The CTP is an international procedure used for the movement of goods between the EU’s member states,
Germany’s upper house of Parliament, the Bundesrat, has approved a bill to tighten the eligibility criteria for inheritance tax exemptions for family-owned companies. The changes mean that inheritance tax exemptions
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