Research and insights

Published research, policy analysis and practical context for cross-border tax questions.

Jurisdiction: EU

Page 1 of 7 · 132 published records

• CBAM in 2026: Structuring EU Import Controls Around Authorised Declarant Requirements — From 1 January 2026, imports of covered CBAM goods above the applicable de minimis threshold require an authorised CBAM declarant. Importers should integrate customs, procurement and tax controls rather than treating carbon-border compliance as a standalone filing task.
• Pillar Two Compliance in 2026: What the September GloBE Information Return Update Means for EU Groups — The OECD’s September 2026 update to the GloBE Information Return gives multinational groups a more standardised framework for reporting global minimum-tax information. EU groups should align their data, entity mapping and filing controls before the relevant fiscal-year reporting cycle begins.
• Entity Setup in the EU under Pillar 2 & Administrative Cooperation: Strategic Guidance — When launching or restructuring a business in the EU, aligning entity structure with evolving rules like Pillar 2 and the DAC recast can reduce tax friction, avoid double-tax traps, and simplify compliance.
• Digital Nomads & the EU Pillar 2 Directive: What You Need to Know — As the EU’s global minimum tax rules take fuller shape under the Pillar 2 Directive, digital nomads linked to multinational groups must understand when low-tax jurisdictions and cross-border income become subject to EU taxation norms.
• Case Study: How Pillar Two is Reshaping Multinational Tax Strategy — With the EU’s Pillar Two now active, global minimum tax rules are forcing multinationals to rethink structure and finance functions.
• The Upcoming Direct Tax Omnibus & DAC Recast: What Businesses Must Plan for — EU’s big simplification push will eliminate withholding taxes and streamline reporting — here’s how your company should adapt.
• Circular VAT and the EU: What Digital Nomads & Businesses Should Know — New EU consultation could reshape VAT rules — affecting rentals, ride-shares, and second-hand goods across Member States.
• EU’s Tax Simplification Omnibus: What Businesses Must Know by June 2026 Proposals — The EU’s June 2026 Omnibus Direct Taxation proposals aim to abolish withholding taxes within the EU, simplify ATAD interest rules, and extend CFC regimes—expected to deliver nearly €8 billion in savings.
• Navigating the CBAM Accreditation Rules: What Verifiers & Importers Must Know — New EU guidance (24 Aug 2026) clarifies the role, responsibilities, and deadlines for verifiers and national bodies under the Carbon Border Adjustment Mechanism—critical for non-EU installations wishing to use verified emissions data in CBAM declarations.
• Digital Nomads & Remote Workers: Staying Compliant Post-Pillar 2 and DAC9 in the EU — Understanding how EU’s global minimum tax (Pillar 2) and new reporting rules under DAC9 affect individuals working remotely across borders.
• Preparing for Simplified Tax Reporting under DAC Recast & Direct Tax Omnibus — The EU is introducing sweeping simplification in direct taxation and administrative cooperation—cutting costs by over €1B/year while removing burdensome obligations for many businesses.
• How VAT Rules Are Being Reworked to Fuel the Circular Economy in the EU — A recent EU public consultation is the first step toward overhauling VAT rules—impacting second-hand goods, destruction of viable goods, and business use of passenger cars.
• Case Study: Entity Setup for Digital Nomads Relocating in the EU — How a digital nomad from outside the EU can choose the right setup—salary, contractor, or local incorporation—to optimise tax, social obligations, and administration.
• Compliance Spotlight: DAC9, Pillar 2 & Brazil’s Global Minimum Tax Impact on EU Multinationals — EU companies face a tightening net: DAC9 and the Pillar 2 Directive sharpen reporting obligations while OECD studies estimate material revenue shifts. Preparation and clarity matter.
• Planning for VAT under the EU’s Circular Economy Push — The EU is changing VAT rules to support sustainability—businesses need to understand how second-hand goods, deduction limits, and car usage rules may affect their tax position.
• Pillar 2 & Entity Setup: Structuring Multinationals Under the New Global Minimum Tax — With the EU Pillar 2 Directive fully in force, multinational companies need to adapt entity setup and investment decisions—especially around income inclusion rules, top-up taxes, and tax treaty alignment.
• How the EU Customs Reform Reshapes Low-Value Imports and E-Commerce — A landmark EU Customs Reform adopted via Regulation (EU) 2026/382 introduced a €3 customs duty on low-value consignments, ending the old de minimis exemption, and will impose new traceability rules like Product Identifiers by November 2026.
• Navigating EU VAT in the Circular Economy: What Businesses Should Know — With the European Commission’s new consultation on VAT and the Circular Economy underway as of September 10, 2026, EU businesses need to prepare for proposed changes affecting second-hand goods, viable goods destruction, and VAT deductions for business cars.
• Digital Nomad Essentials: VAT, Reporting & Residency Rules in the Simplified EU Tax Landscape — Recent changes—especially under DVAT, DAC8, and DAC7 recast—have direct implications for nomads working across EU borders. Key issues include VAT on services, crypto reporting, and personal tax status.
• Tax Planning in the Era of Pillar Two: Aligning Strategies to the Global Minimum Tax — With Pillar Two (GMT) rules in full action and jurisdictions securing qualified Income Inclusion Rules, companies must revisit tax structures, financing, and cross-border operations for compliance and efficiency.