Research and insights

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

Jurisdiction: EU

Page 6 of 7 · 132 published records

• Case Study: How a Small European Manufacturer Leveraged New R&D Expensing Rules — A hypothetical SME uses new full-expensing and withholding tax exemptions to reshape its R&D investment and cash flow after EU reforms.
• Compliance Checklist for EU Businesses Under the DAC Recast Proposal — The upcoming DAC Recast introduces major changes in reporting obligations—here’s how EU businesses can ensure they stay compliant and reduce risk as law evolves.
• Planning Tax Strategy Around the EU’s New Tax Simplification Package — EU businesses should proactively adapt tax strategies due to major proposed changes targeting direct taxation and administrative cooperation that promise billions in compliance savings.
• Understanding Compliance under the Pillar 2 Directive: Cyprus, Top-Up Tax Returns & DAC9 — Clarifying how Cyprus, top-up tax filings and DAC9 fit together under the EU’s Pillar 2 regime and what companies need to do now.
• How the EU’s Tax Simplification Package Transforms Tax Planning for Cross-Border Businesses — Discover how the June 2026 tax simplification proposals reshape planning strategies for companies operating across EU borders—from withholding taxes to DAC reforms.
• Digital Nomad Guide: Navigating EU Entity Costs and Substance Under the New DAC Recast and Pillar Two — The EU’s DAC Recast and Pillar Two rules are reshaping what constitutes substance, reporting and costs for digital nomads setting up business entities across Europe—practical steps to stay compliant and economically efficient.
• Tax Compliance Alert: New Customs Duties and Origin Rules for Low-Value Imports Starting July 2026 — Starting 1 July 2026, the EU abolished the de minimis exemption and introduced a flat €3 duty on low-value imports up to €150, plus new proof of origin rules for goods from the US – vital for online sellers and importers.
• Entity Setup Strategies: Structuring Intra-EU Holding Companies Under the New Tax Omnibus — The EU’s proposed Taxation Omnibus brings sweeping changes for holding companies—abolishing many withholding taxes and expanding benefits for pension institutions—making entity structuring more strategic than ever.
• Navigating EU Customs Duties as an E-Commerce Seller — From July 2026, the EU is abolishing the low-value exemption for imports and introducing a €3 duty per item — here’s how that impacts online sellers and digital nomads.
• Tax Simplification in the EU: What Businesses Should Know Now — The EU’s latest tax simplification package could save over €8 billion annually — here’s what measures are proposed, when they may take effect, and how companies can prepare.
• Tax Simplification and the Omnibus: What EU MNEs Should Plan for Now — With the EU’s proposed ‘Taxation Omnibus’ and recast DAC, multinational groups face a changing regulatory landscape—understanding pending changes now can inform tax structuring, reporting, and entity setups to reduce risks and compliance burdens.
• Preparing Your Business for the €3 Customs Duty on Low-Value E-Commerce Imports — As of 1 July 2026, EU businesses must adapt to a €3 customs duty per item on low-value imports (≤ €150) that abolishes the previous de minimis threshold—this article guides you through what you need to do to stay compliant and avoid costly surprises.
• Pillar Two Compliance: Manual & FAQs You Can’t Ignore for 2024-2026 — Ring-fencing global minimum tax obligations just became more urgent—new guidance and FAQs clarify Qualified Income Inclusion Rules and top-up tax returns, especially for entities operating in Cyprus and across multiple Member States.
• How the EU’s New Tax Simplification Package Changes the Game for Cross-Border Businesses — A sweeping package proposed on 24 June 2026 promises significant cuts to compliance costs, scrapped withholding taxes on intra-EU payments, and a streamlined DAC framework—with big implications for businesses operating across borders.
• Compliance Simplified: DAC Recast & What Businesses Need to Start Doing Now — With the pending DAC Recast from the June 2026 simplification package, businesses must adapt reporting, exchange of information, and administrative cooperation strategies long before final enactment.
• Strategic Entity Setup in the EU: Pillar 2, CFCs & Simplification on the Horizon — EU’s planned Omnibus direct taxation reform introduces harmonised CFC rules, changes to ATAD, and powers abolishing multiple withholding taxes—key shifts for how entities should be structured.
• How the €3 Low-Value Import Duty Will Impact Digital Nomads & Online Sellers — From 1 July 2026, EU removes the duty-free threshold for low-value imports and introduces a €3 flat customs duty—here’s what digital nomads, cross-border sellers and platforms must know.
• Entity Setup Across the EU in 2026: Strategic Choices Post-Pillar 2 & BEFIT — With the new global minimum tax rules and proposals like BEFIT emerging, selecting where and how to set up a company in the EU requires fresh strategic thinking.
• Digital Nomad Opportunities & Pitfalls in the EU: What’s Changed Under the Simplification Agenda — Travel-friendly reforms and new tax rules are opening doors for digital nomads—but understanding cross-border tax residency, VAT, and company registration still matters.
• Tax Simplification Package in the EU: What Businesses Must Know — The European Commission has unveiled sweeping reforms aimed at simplifying direct taxation and administrative cooperation across the EU—designed to cut red tape and boost competitiveness from 2026 onward.