European Union: Tax Treaties

Subscribe
Tax law and international tax law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital gains tax, corporate tax, income tax, inheritance tax, national insurance, property taxes, sales taxes, VAT, GST, tax authorities, transfer pricing and withholding tax.
Article
The EU Tax Simplification Package: From Complexity To Competitiveness
The European Commission has adopted a comprehensive tax simplification package aimed at streamlining compliance burdens for businesses operating within the EU's internal market. Through the Direct Taxation Omnibus and the recast of the Directive on Administrative Cooperation, the proposals seek to address the complexities that have emerged from numerous EU tax directives, the Pillar 2 global minimum tax, and varying implementation approaches across Member States.
European Union Tax
FM
Finance Malta
Article
Malta 15% Tax Status For International Residents
Malta's Individual Tax Programme consolidates special tax status for international residents, retirees and UN pensioners from January 2027, offering a 15% rate on qualifying foreign income received in Malta. With minimum annual tax ranging from €15,000 to €35,000 depending on category, the programme requires qualifying property, medical insurance and compliance with specific eligibility conditions across four distinct resident categories.
Malta Tax
CC
Chetcuti Cauchi Advocates
Article
InDisputes: Irish Tax Appeals Lookback To 2025 And Possible Change Signalled
The Tax Appeals Commission's 2025 annual report reveals significant trends in Irish tax dispute resolution, including a fourfold increase in appeal values and growing complexity of cases involving European law. With corporation tax disputes representing 64% of the quantum despite only 5% of appeals, and proposed legislative changes potentially shifting to public hearings, taxpayers face an evolving landscape requiring early preparation and strategic readiness.
Ireland Tax
M
Matheson
Article
Interest On Withholding Tax Refunds In Cases Of Incorrect Application Of A Double Tax Treaty
The Cologne Fiscal Court has ruled that taxpayers may be entitled to interest on delayed tax refunds under EU law, even when the initial refusal was based on incorrect application of a double taxation agreement rather than direct EU law provisions. This decision extends beyond previous rulings that limited interest claims to cases involving EU directives, potentially opening new avenues for taxpayers facing prolonged withholding tax refund delays.
Germany Tax
AO
A&O Shearman
Article
Caractérisation d'un établissement stable en France : illustration pour une société luxembourgeoise
La Cour administrative d'appel de Toulouse examine le cas d'une société luxembourgeoise détenant un portefeuille de marques, dont l'administration fiscale française conteste la localisation réelle du siège de direction effective. Malgré la tenue formelle des conseils d'administration au Luxembourg et la signature des contrats dans ce pays, les juges analysent où s'exerçaient concrètement les décisions stratégiques et la gestion quotidienne du porte
France Tax
MB
Mayer Brown
See more

Latest Videos

See more