Executive Summary: The Court of Justice has held that Italian rules imposing withholding tax (WHT) and data-gathering obligations on...
Freshfields TQ
Technology quotient - the ability of an individual, team or organization to harness the power of technology
The taxation of cryptoassets is far from straightforward. Even if we assume that most tax authorities ultimately want to replicate the...
Innovation and transformation are the watchwords for life sciences in 2022. Digitization and personalization trends are set to continue...
In recent years, the US has watched the spread of unilateral digital taxes across the world with concern, seeing them as unfairly...
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There was great fanfare in July when over 130 countries signed up to the OECD’s two pillar framework. This was a pivotal moment and the...
In July a significant milestone was achieved in the quest for global consensus on international tax reform when 131 of the 139 members of...
The OECD is tantalisingly close to agreement on its two-pillar approach to redesigning the international tax system, in large part due to...
In a press release dated 9 March 2021 (in Italian), Italy’s Ministry of Finance announced (for the second time this year) plans to...
The OECD and European Commission have published proposals for online platforms to conduct due diligence on users and make annual reports...
On 1 July, Germany took over the presidency of the EU Council, the body that represents the governments of the member states and where...
When in early 2019 Belgian MPs picked up the EU Commission's 2018 proposal for a digital services tax (DST), it did not get much...
At the end of January, the members of the Inclusive Framework (IF) met to discuss the OECD’s two-pillar approach on taxing the digital...