Research and insights

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

Jurisdiction: EU

Page 5 of 7 · 132 published records

• Single VAT Registration & Special Scheme Reform: What VAT-Registered Sellers Need to Know — New EU rules under ViDA introduce a Single VAT Registration scheme and harmonised special scheme obligations—here’s how VAT-registered sellers, platforms and marketplaces should prepare by 2027-2028.
• Tax Simplification in the EU: How the New Omnibus Package Affects Multinational Corporations — The EU’s 2026 tax simplification package brings sweeping reforms to withholding tax, ATAD interest limitation, CFC rules, and DAC reporting – game-changers for multinationals with cross-border operations.
• Building the Right Entity in the EU Under GMT & ATAD 3: What Founders Must Know — Founders and startup owners exploring entity setup in the EU need to understand how Global Minimum Tax (GMT) and ATAD 3 shape corporate structures, deductible expenses, and intra-group transactions.
• Digital Nomad Life in the EU: Tax Rules You Need to Know in 2026 — Everything digital nomads should know about tax residence, income inclusion, and EU policy changes influencing remote work and online income.
• How the EU’s Tax Simplification Package Will Change Your Business Reporting — An in-depth guide to the European Commission’s recent Direct Taxation Omnibus and DAC recast proposals, and what they mean for cross-border businesses in terms of compliance costs, reporting duties, and withholding taxes.
• Digital Nomads & Partial Residents: EU Tax Compliance Trends Under DAC & CRS — As reporting standards sharpen under DAC recast and the amended Common Reporting Standard, digital nomads and partial residents face increased reporting obligations—know what’s due and when.
• Tax Planning in 2026: Leveraging the EU Omnibus Proposal for Innovation & Investment — The recent EU Omnibus Proposal offers immediate expensing for R&D, withholding tax exemptions and harmonised CFC rules—offering planning opportunities for investment-heavy businesses.
• Navigating Pillar Two: What EU Multinationals Must Do Before June 2026 — With the EU Pillar Two Directive and Top-up Tax Information Return due on 30 June 2026, multinationals need to align on Income Inclusion Rules and prepare data systems for compliance.
• CBAM Verifiers & Importers: Complying With Carbon Border Rules From September 2026 — As CBAM enters its definitive period, verifiers and non-EU importers face new accreditation, verification, and emissions reporting obligations that take effect from September 2026 — learn how to prepare.
• Modernizing Cross-Border Investment: Using the Tax Simplification Package to Optimize Structures — With the EU’s new Tax Simplification Package proposals, multinationals can reduce friction in cross-border flows — here’s how to leverage changes around withholding tax, CFC rules, ATAD interest limits, and more.
• Navigating the New €3 Customs Duty: What EU E-Commerce Sellers & Buyers Must Do — From 1 July 2026, the EU abolished the €150 customs duty exemption on low-value e-commerce imports — here’s what every business and digital nomad should know to stay compliant and cost-efficient.
• The DAC Recast & Taxation Omnibus: Simplifying EU Reporting and Reducing Burdens — EU is codifying all DAC changes and eliminating redundant reports—learn how MNEs (especially those under Pillar 2) will benefit, and what steps they must take.
• EU Customs Reform: What Businesses & Digital Nomads Need to Know — From July 2026, all low-value imports up to €150 will incur a flat €3 customs duty and stricter product tracing will be mandatory—find out what this means for your shopping, selling or relocation planning.
• Optimizing Entity Setup under Pillar Two and CFC Harmonisation in the EU — With new harmonisation of Controlled Foreign Company (CFC) rules and implementation of Pillar Two (global minimum tax), companies setting up entities in multiple EU jurisdictions must adapt their structure for compliance and tax efficiency.
• Navigating the ViDA VAT Reforms: A Digital Nomad and Freelancer’s Guide — The EU’s VAT in the Digital Age (ViDA) rules are changing rapidly, especially for freelancers and digital nomads crossing borders. Learn what steps to take before 2028 to stay compliant and seize opportunities.
• Tax Simplification Package: What EU Businesses Need to Know Now — The European Commission’s Tax Simplification Package of June 2026 introduces sweeping changes across DAC, cross-border taxation, and investment rules, aiming to cut compliance costs by nearly €8 billion. Here’s what businesses should be preparing for now.
• Digital Nomads & Remote Workers: Key Tax Compliance Challenges in the EEA — Living and working across borders? Here are crucial compliance issues digital nomads in the EU/EEA must navigate—residency, VAT, social contributions, and online platforms.
• Navigating the EC’s Tax Simplification Package: What It Means for EU Businesses — The EU’s latest tax package promises sweeping simplifications—abolishing cross-border withholding taxes and streamlining admin cooperation—aimed at saving businesses billions and boosting competitiveness.
• How the EU Tax Simplification Omnibus Proposal Could Transform Tax Planning — Exploring the EU Commission’s Omnibus Directive and DAC Incooperation recast, with tips on how companies can proactively adapt their tax planning to navigate expected changes.
• Navigating the Pillar Two Directive: What Multinational Enterprises Need to Know in EU/EEA — A clear guide to the EU Pillar Two Directive’s global minimum tax rules, covering who’s in scope, timelines, obligations, and practical strategies for MNEs.