Research and insights

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

Jurisdiction: EU

Page 3 of 7 · 132 published records

• How the EU’s Omnibus & DAC Recast Proposals Slash Compliance Costs for Businesses — The European Commission’s recent tax simplification package promises billions in savings across the EU via abolition of withholding taxes and streamlined reporting rules under a recast DAC regime.
• Digital Nomads in the EU: Tax Residency, Remote Income & Reliefs — With remote work rising, digital nomads in the EU/EEA must navigate residency rules, social security, and VAT/source tax traps—this article offers actionable planning advice.
• Compliance Simplified: Anticipating the DAC Recast and Omnibus Changes — The EU’s upcoming Recast of the Directive on Administrative Cooperation (DAC) and the Direct Taxation Omnibus will simplify reporting obligations, enhance cross-border tax transparency & reduce compliance costs.
• Planning for Pillar Two: How EU Businesses Can Navigate the Global Minimum Tax — With Pillar Two rules now implemented EU-wide, businesses must understand top-up tax obligations, align CFC rules, and plan for compliance in both domicile and foreign operations.
• Entity Setup in the EU: Choosing the Right Structure Amidst ATAD and Pillar Two Rules — With ATAD and Peak-tax rules under Pillar Two now fully active, setting up an entity in the EU requires strategic choices to balance compliance, flexibility, and tax efficiency—this guide walks you through the comparisons.
• How Digital Nomads Should Leverage EU VAT & Energy Taxation Reforms — EU proposals to revamp VAT in the Digital Age and the Energy Taxation Directive open up new planning horizons for digital nomads—especially those working cross-border in renewables, green tech and remote locations.
• Navigating the Upcoming EU Tax Simplification Package: What Businesses Need to Do Now — The EU has proposed sweeping changes through its Tax Simplification Package—including the Direct Taxation Omnibus and DAC Recast—that will reshape cross-border compliance and reporting. Here's how businesses can prepare.
• Entity Setup in the EU under ATAD: Structuring Controlled Foreign Companies and Hybrid Mismatches — With the ATAD rules in full force, this guide walks you through setting up entities while avoiding pitfalls around CFC rules, exit taxation, and hybrid mismatches.
• Simplification Package 2026: How the Tax Omnibus and DAC Recast Will Reduce Costs for EU Businesses — The EU’s new tax simplification measures aim to cut compliance costs by around €8 billion per year—here's what you need to know to prepare your business.
• Navigating Pillar Two and Cyprus’ Qualified Income Inclusion Rule: What Companies Need to Know — Cyprus now has a qualified Income Inclusion Rule under the Pillar Two Directive—this article breaks down what that means for multinational enterprises operating in or through Cyprus.
• Compliance Essentials: Navigating CRA Reporting Obligations from 11 September 2026 — Manufacturers of products with ‘digital elements’ must prepare for new reporting timelines under the EU’s Cyber Resilience Act beginning 11 September 2026—know what incidents to report, when, and how.
• How EU’s Tax Simplification Package Transforms Cross-Border Investment — The EU’s 24 June 2026 Tax Simplification Package promises sweeping reforms to the direct tax framework and reporting systems—especially for cross-border dividends, R&D investment, and multinational groups under DAC and ATAD.
• How Digital Nomads Should Navigate DAC & CBAM Overlaps in EU Travel & Tax Planning — Between new administrative-cooperation rules and CBAM obligations, digital nomads operating cross-border must adapt their tax strategies to avoid unexpected exposure.
• Compliance Challenges & Strategies under EU’s Tax Simplification Package — The EU’s recent simplification package overhauls DAC and ATAD-linked rules—raising compliance strategy stakes for multinational enterprises.
• How CBAM Impacts Entity Setup and Verification Obligations — New CBAM guidance changes how non-EU operators and verifiers must prepare for the definitive period—entity setup, accreditation, and registry registration are now front and center.
• Navigating Compliance under ViDA Reform: VAT Changes Coming by 2035 — The EU’s VAT in the Digital Age (ViDA) is reshaping cross-border VAT, e-invoicing, and platform liability—important for any business operating in EU or selling to EU consumers.
• Digital Nomads & Tax: CBAM, Customs, and Emerging Rules You Need to Know — From stricter customs duties on low-value imports to new carbon border reporting, remote workers outside the EU have fresh rules to navigate starting late 2026.
• Entity Setup Essentials for EU Startups Amid New Tax Simplification Rules — With the EU’s recent proposals under the Taxation Omnibus and DAC recast, startups face both opportunities and obligations—knowing how to structure from the start pays off.
• Tax Simplification Package 2026: Using the Omnibus & DAC Recast to Reduce Your Tax Burden — The EU's recent ‘Taxation Omnibus’ and DAC Recast proposals promise billions in compliance savings. Here's how companies can take advantage, and what tax planning strategies to align with the new rules.
• Navigating EU Customs Reform: What Businesses Should Know About the €3 Customs Duty Threshold — From July 2026, EU import rules change significantly—low-value shipments up to €150 will be subject to a €3 customs duty under the new reform. Here's how this and related updates affect businesses and digital nomads.