Research and insights

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

Jurisdiction: EU

Page 2 of 7 · 132 published records

• Navigating DAC Recast: What Changed and What Businesses Must Do — The EU’s DAC Recast proposal introduces major simplifications—from higher thresholds for small sellers to single notifications for major reporting regimes—requiring swift action from applicable entities.
• Digital Nomads & VAT in the EU: What Online Sellers Need to Know as OSS Rules Mature — As the OSS/IOSS expands under the ViDA reforms, digital nomads and remote sellers must navigate evolving VAT registration thresholds and new reporting obligations for cross-border services and goods.
• CBAM Verifier Rules: What Importers & Verifiers Need to Know — With the EU’s Carbon Border Adjustment Mechanism in full swing, new guidance clarifies verification, accreditation, and registry access—key steps for fair CBAM compliance by importers and third-country exporters.
• 3 Key Pillar 2 & CFC Rule Simplifications in the EU Direct Tax Omnibus Package — The 2026 EU Tax Simplification Package brings major changes to Pillar 2 and Controlled Foreign Company (CFC) rules—making them easier to apply and creating fewer headaches for multinationals.
• Entity Setup Strategies: Picking the Right Structure Post-Omnibus Directive — With sweeping changes under the tax simplification package—particularly around withholding, CFCs, and cross-border reorganisations—choosing the right EU-based structure has never been more strategic.
• Compliance Essentials for EU Digital Nomads in 2026 — EU directives now interact more closely with digital nomad activity—understanding DACs, Pillar Two, and ATAD is no longer optional for remote workers crossing borders.
• Top EU Tax Planning Moves Under the Taxation Omnibus & DAC Recast — The EU has kicked off sweeping proposals to simplify direct taxation and administrative cooperation—transformative changes that could reshape cross-border tax planning and compliance for all businesses in the Single Market.
• Digital Nomads & VAT: What the ViDA Reforms Mean for Remote Service Providers — As the EU rolls out VAT in the Digital Age, remote service providers and digital nomads need to understand upcoming rules for platforms, de facto suppliers, and cross-border VAT registration.
• E-Commerce Compliance in the EU: Understanding the New Customs Duty on Low-Value Imports — A new temporary duty on low-value imports, EU guidance around product identifiers, and export compliance steps you need to know—especially if you import goods under €150.
• Navigating Pillar 2 and CFC Rules After the EU’s Tax Simplification Omnibus — Understanding how the EU’s newly proposed Omnibus Directive reshapes global minimum tax and controlled foreign company regimes is essential for multinational enterprises planning cross-border operations.
• Simplification Package Deep Dive: Tax Planning Opportunities in EU’s June 2026 Reforms — The EU’s tax simplification proposals promise savings of €7.9 billion annually — here’s where businesses can plan to benefit under ATAD, CFC rules, interest limitation, R&D expensing, and cross-border investments.
• Infringement Notices Under the Parent-Subsidiary & Pillar 2 Directives: Compliance Steps for EU Multinationals — Germany, France, Italy, Belgium, Bulgaria and Cyprus are facing EU enforcement action for failing to align national laws with EU Directives—here's what multinationals should do now.
• Navigating CBAM Verification: What EU Importers & Exporters Need to Know Now — The Carbon Border Adjustment Mechanism (CBAM) begins its definitive regime on 1 January 2026 — here’s a guide to becoming a compliant verifier or declarant before the deadlines hit.
• Entity Setup Case Study: How Finland’s Tax Changes Reshape Cross-Border Business Strategy — Finland’s General Government Plan for 2026-2029 includes tax adjustments affecting earned income deductions, corporate tax rates and incentives for climate-friendly investment—vital for structured entities.
• Compliance Overhaul: What the DAC Recast Proposal Means for EU Businesses — The EU’s DAC Recast proposal introduces sweeping changes to administrative cooperation that will demand new processes for reporting, deadlines, and TIN verification.
• Digital Nomads and Pillar 2: What Remote Workers Should Know in the EU — As Pillar 2’s global minimum tax takes effect, digital nomads must understand how it interacts with residency, double taxation, and income sourcing.
• Entity Setup in Light of Pillar Two and ATAD Simplification Proposals — With forthcoming harmonisation of ATAD rules and clearer Pillar Two integration, setting up entities in the EU merits renewed strategic design to balance compliance, tax efficiency, and substance.
• Tax Simplification Omnibus & DAC Recast: Strategies for Tax Planning in the EU — The EU’s June 2026 Tax Simplification Package proposes sweeping changes—from abolishing withholding taxes to enhancing Pillar Two coherence—that promise planning opportunities for MNEs and SMEs alike.
• Navigating CBAM for Businesses and Digital Nomads: What to Know from September 2026 — With new CBAM verification guidance and Registry access from 1 September 2026, businesses and non-EU installers need to prepare for compliance under the EU’s Carbon Border Adjustment Mechanism.
• Navigating VAT Place-of-Supply Rules as a Digital Nomad in the EU — For digital nomads offering services in and across EU states, VAT place-of-supply rules are critical for correct invoicing and avoiding unexpected tax liabilities.