News

The Constitutional Court has declared the National Solidarity Law (Ley Orgánica de Solidaridad Nacional) and the Public Integrity Law unconstitutional on procedural grounds.

The French tax administration has identified recurring errors in the filing of form 2065-INT-SD, which entities belonging to groups subject to country-b

On 23 September 2025, the OECD published its eighth annual peer review, assessing the implementation of Country-by-Country (CbC) reporting standards by 142 jurisdictions, and found continued progress in global tax transparency, with more jurisdictions adopting legal frameworks and information exc

The Constitutional Court (Conseil constitutionnel) has ruled for the first time that the digital services tax (DST) applicable since 2019 is compatible with constitutional principles.

The Brussels Court of First Instance has held that Belgium’s implementation of the Interest and Royalties Directive (2003/49) (the Directive) does not require the concept of “beneficial ownership” to align with the D

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