On 14 February 2023, the Council of the European Union approved adding Russia to the EU list of non-cooperative jurisdictions for tax purposes (the "EU List") (official publication on 21 February 2023)....more
On November 4, 2021, 137 countries, under the aegis of the OECD, adhered to the Statement on a Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy. Pillar 1 aims to ensure a better...more
On November 4, 2021, 137 countries, under the aegis of the OECD, adhered to the Statement on a Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy. Pillar 1 aims to ensure a better...more
White & Case has advised a large number of high-profile international clients on cutting-edge, cross-border and domestic private equity real estate deals, providing valuable strategic tax insight to a broad range of investors...more
9/8/2021
/ Capital Markets ,
Czech Republic ,
Financial Markets ,
France ,
Germany ,
Investors ,
Non-Resident Income Taxes ,
Poland ,
Popular ,
Private Equity ,
Real Estate Investments ,
Real Estate Market ,
Russia ,
Spain ,
Tax Deductions ,
Tax Exemptions ,
Turkey ,
UK
DAC6 summary -
Council Directive 2018/822 – known as DAC6 – is the sixth amendment to the EU Directive on Administrative Cooperation 2011/16/EU. DAC6 is aimed at providing the tax authorities with a “warning system” in...more
5/29/2020
/ Coronavirus/COVID-19 ,
Cross-Border Transactions ,
DAC6 ,
Delays ,
EU ,
European Commission ,
France ,
Germany ,
HMRC ,
Implementation Day ,
Member State ,
Reporting Requirements ,
Tax Authority ,
Tax Planning ,
UK
This article is produced by our European Tax team, which is part of our global Tax practice. Our series, "Understanding Tax", explores commercially relevant and recent changes to the international tax environment.
The last...more
5/14/2020
/ Austria ,
Beneficial Owner ,
BEPS ,
Cross-Border Transactions ,
European Court of Justice (ECJ) ,
Finland ,
Foreign Investment ,
Germany ,
Holding Companies ,
International Tax Issues ,
Ireland ,
OECD ,
Tax Treaty
The French tax authorities ("FTA") have formalized the implementation of several VAT measures to help companies deal with the COVID-19 pandemic....more
Companies can request from their tax office the deferral, without penalty, of the payment of their next instalments for direct taxes (corporate income tax, payroll tax). If companies have already paid these taxes for the...more
3/27/2020
/ Business Closures ,
Coronavirus/COVID-19 ,
Emergency Management Plans ,
Federal Aid ,
France ,
Government Lockdown ,
Independent Contractors ,
Social Security ,
Tax Deferral ,
Telecommuting ,
Workplace Safety
On July 10, 2019, the Office of the United States Trade Representative (USTR) initiated an investigation under Section 301 of the Trade Act of 1974 to determine whether a Digital Services Tax (DST) recently approved by the...more
7/16/2019
/ Digital Service Providers ,
Digital Services Tax ,
Discrimination ,
France ,
Imports ,
International Tax Issues ,
Public Comment ,
Request For Information ,
Retaliatory Tariffs ,
Retroactive Taxes ,
Section 301 ,
USTR ,
WTO