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"Pandora [Papers, VD] illustrates again the importance of tax transparency. Commission to come in coming months with directives on shell companies, publication of effective tax rates and…
The DAC8 proposal published on 8 December 2022 represents the most recent effort of the European Commission to enhance administrative cooperation in the tax field. It aims to include crypto-assets…
Luisa Scarcella (DigiTax Centre at University of Antwerp; Member of the Working Party on Tax & Legal Matters)
The recent rise in the price of Bitcoin and other cryptocurrencies and crypto-assets…
HMRC v Embiricos [2020] UKUT 370 (TC) reflects a common issue that arises in connection with tax investigations or audits of internationally mobile individuals. Mr Embiricos filed his tax returns on…
Council Directive (EU) 2018/822 (generally known as DAC 6) expressly provides for reporting obligations concerning cross-border arrangements that present an indication of a potential risk of tax…
In the 1980s, a new dimension to profit shifting was introduced in the United States through the establishment of Onshore Offshore Banks. New legislation (called the International Banking Facility …
In June 2017, the European Commission published its proposal on transparency rules for tax planning by intermediaries and certain taxpayers (the Commission proposal). The Commission proposal was…
