Research and insights

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

Jurisdiction: EU

Page 7 of 7 · 132 published records

• Customs Duty on Low-Value Imports: What Businesses Should Know from the €3 Flat Fee Rule — The EU has abolished the de minimis VAT/duty exemption for low-value imports, introducing a temporary €3 customs duty per low-value item until mid-2028—key for e-commerce and cross-border retailers to understand.
• Digital Nomads & Cross-Border Income: Pillar 2 FAQ and Cyprus’ Qualified IIR Explained — Recent EU guidance clarifies how digital nomads working in Cyprus (and elsewhere in the EU) are affected by the Pillar 2 Directive and how their income is reported and taxed.
• Pillar Two & DAC Recast: Simplifying Reporting Obligations for Multinationals — The EU’s DAC Recast proposal aims to reduce overlapping reporting under DAC6, DAC7, DAC4 & DAC9 and exclude firms already under Pillar Two top-up tax rules—simplification that could cut billions in compliance costs.
• Removing VAT Exemptions on Low-Value Imports: What EU Businesses Need to Know — From 1 July 2026, EU imports under €150 are no longer VAT-duty exempt—businesses selling online from outside EU should understand how the new €3 customs duty and product identifier rules will impact cross-border trade.
• Living the Digital Nomad Life in the EU: Tax Rules & Residency Insights — From social security to tax residency, EU/EEA rules offer varied pathways — but the language in double tax treaties and local laws can make or break your status.
• Sustainability Reporting & the Value Chain Cap: What Companies Should Know — Revised ESRS standards cut mandatory datapoints by over 60%, introducing a 'value chain cap' to ease pressures on smaller suppliers in sustainability reporting.
• Navigating DAC Recast & Taxation Omnibus: What EU Businesses Must Prepare For — A landmark package aims to simplify EU direct taxation and administrative cooperation rules—bolstering compliance while easing burdens with €8 billion in estimated annual savings.
• Compliance Under DAC8 & Crypto-Asset Reporting: What You Need to Know for 2026 — With DAC8 in force from 1 Jan 2026, reporting on crypto-asset transactions has become mandatory for many EU entities; failure to align with reporting timelines and data formats will expose you to penalties.
• Tax Simplification & Pillar Two: What the EU’s 2026 Omnibus Proposal Means for Businesses — The EU’s June 2026 Tax Simplification Package is poised to reshape cross-border tax planning, overhaul withholding tax rules, align CFC regimes with Pillar Two, and reduce compliance costs by billions.
• Digital Nomads and Cross-border Income: Compliance Under EU DAC Changes — Recent DAC reforms change how income from digital platforms, remote work, and online sales are reported—what digital nomads need to stay compliant.
• Entity Structuring in the EU Post-Pillar 2: Tax-Planning for Multinationals — With EU rules like Pillar 2 and ATAD in force, structuring entities in the EU demands smarter tax planning—a focus on minimum taxes, avoiding harmful mismatches, and compliance landscapes.
• Navigating the EU’s Tax Simplification Package: What Businesses Need to Know — A major EU package promises to reduce compliance costs by around €8 billion annually by overhauling DAC and direct tax rules—find out what this means for cross-border business.