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Tax weekly highlights—10 June 2021

Tax weekly highlights—10 June 2021
Published on: 10 June 2021
Published by: LexisPSL
  • Tax weekly highlights—10 June 2021
  • In this issue:
  • International
  • G7 Finance Ministers agree historic global tax agreement
  • OECD publishes comments on proposed changes to treaty commentary on interest deductions
  • USTR announces suspended tariffs in digital services taxes investigations
  • European Parliament reaches agreement on directive for public CbCR
  • European Commission launches consultation on initiative to fight the use of shell entities
  • Finance Bill 2021
  • Finance Bill 2021 receives Royal Assent
  • More...

Article summary

This week’s edition of Tax highlights includes: (1) G7 Finance Ministers reaching an agreement on global tax reform, (2) Finance Bill 2021 receiving Royal Assent, (3) the Court of Justice’s decision in Titanium Ltd that the letting of an Austrian property by a Jersey company did not create a fixed establishment for VAT purposes in Austria, and (4) the FTT’s decision in E.ON UK plc that a ‘facilitation payment’ paid to employees of the company as part of an agreement under which they would in future pay increased pension contributions was taxable as earnings from employment. or take a trial to read the full analysis.

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