European Commission Approves Lithuanian Scheme for Payment Deferral and Interest Exemption for Tax Arrears 20 January 2023
European Parliament Adopts Resolution on Rules to Prevent the Misuse of Shell Entities for Tax Purposes 19 January 2023
EU Foreign Subsidies Regulation in Force 18 January 2023
Danish Supreme Court issues rulings on beneficial ownership
9 January 2023

Swedish Presidency of the Council of the European Union Sets Out Priorities 28 December 2022
Council Implementing Decision Publishes Authorizing the Netherlands to Extend VAT Exemption Threshold 28 December 2022
EU Global Minimum Tax Directive Published 28 December 2022
Poland experiences increase in withholding tax collection due to introduction of “pay and refund” regime
22 December 2022

Spain implements EU Country-by-Country Reporting Directive applicable as of 22 June 2024
22 December 2022

European Commission Approves Prolongation of Swedish Scheme to Promote Sustainable Biofuels in the Transport Sector 20 December 2022
Treasury Secretary Yellen Welcomes EU Agreement on Global Minimum Tax 20 December 2022
EU General Court Upholds European Commission Decision that Spanish Port Taxation Not Compliant with State Aid Rules 19 December 2022
Luxembourg Budget Law 2023 enacts clarification to Reverse Hybrid Entity Rule
19 December 2022

Poland Drops Last-Minute Reservation on Global Minimum Tax 16 December 2022
EU Member States unanimously adopt Directive implementing Pillar Two Global Minimum Tax rules
15 December 2022

Agreement Reached by EU Member States for Global Minimum Tax 14 December 2022
Uruguay’s Government enacts law to modify Uruguayan CIT source criteria
14 December 2022

EY Global Tax Controversy Flash Newsletter (Issue 53) | UK transfer pricing adjustments – is the underlying rule being followed?
13 December 2022

EU Court of Justice Finds Taxpayer Not Liable for Incorrectly Invoiced VAT to Final Consumers 13 December 2022
EU proposal for New Transparency Rules Concerning Crypto-Asset Transaction Reporting (DAC8) 12 December 2022
European Commission Proposes Measures to Improve VAT System in the Digital Age 12 December 2022
CJEU Holds DAC6 Requirement for Notifying Other Intermediary in Case of Professional Privilege Violates EU Law 9 December 2022
EU publishes Directive proposal on tax transparency rules for crypto-assets
9 December 2022

ECOFIN Approves Conclusions on Progress Achieved by Code of Conduct Group (Business Taxation) 8 December 2022
No Vote on Global Minimum Tax in ECOFIN Meeting 7 December 2022
Hungary Remains Publicly Opposed to Global Minimum Tax Ahead of ECOFIN Vote 5 December 2022
EU Member States give final approval to Foreign Subsidies Regulation
5 December 2022

Belgium Temporarily Suspend Public Access to UBO Register 2 December 2022
CJEU annuls European Commission’s decision on State aid granted by Luxembourg to a financing company
2 December 2022

German Bundestag approves Annual Tax Act 2022 and addresses extraterritorial taxation of IP
2 December 2022
