Research and insights

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

Jurisdiction: EU

Page 4 of 7 · 132 published records

• Entity Setup in the EU Post‐Omnibus: What Digital Platform Businesses Need to Know — With DAC7 and Pillar Two changing, this article guides platform operators through entity choices, VAT, withholding and tax residency issues.
• What Compliance Teams Should Know About the EU Minimum Tax Toolkit and Reporting — A look at how the OECD toolkit and EU proposals reshape obligations under Pillar Two, DAC6, DAC7, and administrative cooperation for large MNEs.
• Navigating the EU’s Tax Simplification Omnibus for Direct Taxation — A detailed breakdown of the EU’s recent Omnibus proposal simplifying withholding taxes, CFC rules and DAC obligations—and how businesses can prepare.
• Entity Setup in the EU: Legal Considerations After DAC Recast and Pillar Two Implementation — Recent changes to EU tax cooperation rules and minimum tax requirements are reshaping entity selection. Choosing the right jurisdiction and structure is more critical than ever to avoid unexpected compliance burdens.
• EU Tax Simplification Package 2026: Planning Opportunities Under Withholding Tax and R&D Reforms — The European Commission’s 2026 Tax Simplification Package offers new levers for cross-border investment—abolishing withholding taxes and introducing full expensing for R&D-intensive tangible assets across the EU.
• Navigating EU’s Pillar Two Directive: Key Compliance Actions for Multinational Groups — As EU Member States ramp up implementation of the global minimum tax rules, multinationals must prepare for new reporting obligations and ensure their structures align with evolving standards under Pillar Two.
• Tax Planning for Digital Nomads: Impacts of the Low-Value Imports Duty Rollback — New customs rules for low-value goods imported into EU affect remote workers, freelancers, and ecommerce sellers—our guide helps digital nomads stay compliant and save money.
• Compliance Simplified: Navigating DAC Recast and Reporting Burdens — DAC recast promises clear, singular rules for tax cooperation—removing duplicative reporting and easing compliance, especially under Pillar Two and cross-border arrangements.
• Entity Setup Strategies for EU Startups under the New Tax Simplification Package — With the EU’s June 2026 tax simplification proposals, startup founders gain new tools—abolished withholding taxes, harmonised R&D expensing, and streamlined CFC rules—to optimise structure and access benefits across Member States.
• Compliance Checklist Under the New EU AI Act: Transparency Rules 2026 — The EU’s AI Act enforcement and transparency obligations go live August 2 2026. Companies using or deploying AI systems need to understand which rules apply and ensure operational readiness.
• Making the Most of the EU’s Tax Simplification Package: Strategies for Businesses — With the European Commission’s recent Tax Simplification Package (June 24, 2026) set to reduce compliance burdens and streamline cross-border tax rules, businesses can take concrete steps now to benefit.
• Digital Platform Sellers: What DAC7 Recast Means for You — EU’s DAC recast proposal could drop reporting obligations for small-value platform sellers—learn who qualifies, what thresholds shift, and how to prepare.
• Compliance Checklist: CBAM’s Definitive Period Requires Stringent Emissions Reporting — Non-EU operators importing carbon-intensive goods into the EU must adapt now: CBAM has entered its definitive period and guidance documents clarify new monitoring, reporting, and verification obligations.
• How the EU’s Tax Simplification Omnibus Revolutionizes Cross-Border Taxation — The EU’s June 2026 Omnibus proposal promises sweeping changes: abolishing withholding taxes between member companies, simplifying DAC reporting, and reinforcing Pillar Two rules.
• Entity Setup in the EU: Using Pillar 2, ATAD, and Withholding Changes to Structure Efficiently — With major developments in EU law — from Pillar 2 and ATAD to proposed removal of intra-EU withholding taxes — entity setup strategies are ripe for refresh.
• Digital Nomads in the EU: Tax Residency and Pillar 2 Impacts — As Pillar 2 and DAC reporting evolve, digital nomads face shifting risks and obligations related to tax residency and indirect exposure through service providers or platforms.
• Tax Planning for Large MNEs: Making Pillar Two Work Instead of It Working Against You — With global minimum tax (Pillar Two) fully active, large MNEs must proactively plan their investments, intra-group financing, and location choices to optimise tax outcomes and avoid top-up taxes.
• Compliance Challenges & Best Practices for EU Digital Nomads Under New VAT and Administrative Cooperation Rules — Digital nomads and cross-border freelancers need to navigate evolving VAT rules, DAC directives, and Substance requirements under Pillar Two to avoid costly disputes. This article lays out the practical steps.
• Key Strategies for Entity Setup in the EU Under Pillar Two and DAC9 — With DAC9 and Pillar Two reform taking effect, setting up an entity in the EU requires paying attention not just to location or structure—but also to new reporting and tax compliance obligations. Here's what you need to know.
• Pillar 2 & Administrative Cooperation: What Digital Nomads Should Know about Tax Residency and Reporting — Even for individuals living “borderless” lives, new EU rules—in DAC8, Pillar 2 top-up tax returns, and common reporting obligations—are bringing fresh residency, reporting and tax exposure risks.