EU Tax Law Study Group

A think tank dedicated to the study of tax law developments in the European Union, specifically related to direct taxation.

About the EU Tax Law Study Group

The EU Tax Law Study Group is a think tank dedicated to the study of tax law developments in the European Union, specifically related to direct taxation. Housed within IBFD’s European Knowledge Group, it is staffed by a team of specialists in EU tax law – direct taxation and supported by specialists in other EU topics of interest, including indirect taxation and transfer pricing.

 

Activities

 

The primary task of the EU Tax Law Study Group is to remain abreast of the evolving EU developments, and to ensure swift responses to these developments. The group's activities include: 

  • conducting and facilitating research activities in the area of EU direct tax law
  • publishing articles, white papers, and statements on current EU tax law initiatives
  • monitoring, analysing and reporting on EU tax developments; and 
  • contributing to expanding and strengthening of the product and service portfolio of IBFD.

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EU Tax Focus

This section provides updates on the progress in ongoing EU direct tax initiatives. Its objective is to serve as a specialized source, providing insights into the initiatives and uncovering their possible consequences. Additionally, it includes concise expert perspectives on the (implications of) other EU tax developments.

Scroll the EU Tax Focus notes below to stay updated on EU Tax developments and benefit from the perspective of our thought leaders.

Welcome Note - The Tax Wheel Is Spinning Fast

The EU Tax Law Study Group is delighted to introduce the EU Tax Focus, a space where we navigate the whirlwind of change and detangle the complexities of EU tax initiatives and developments. 

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The ECJ Final Decision in Apple – A Key Milestone in the EU Fight against Tax Avoidance

Update created: 15 September 2024

On 10 September 2024, the ECJ ruled that the European Commission was correct to decide in 2016 that Ireland granted unlawful State aid to Apple. This note looks into the Apple State aid case history, indicates the final ECJ decision and offers few initial thoughts on the outcome.

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OECD Pillar One Reform and the European Union: Do good things come to those who wait?

Update created: 6 September 2024

Pillar One’s success is heavily dependent on US participation in the Multilateral Convention implementing Amount A, which is currently hanging by a thread in view of the upcoming US presidential and congressional elections. This note presents the current Pillar One landscape and discusses the bras de fer between the European Union and the United States in this respect.

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Gulliver’s Tax Travels: Discovering Special Tax Regimes for Inward Expatriates in 2024

Update created: 4 September 2024

On 9 July 2024, IBFD broadcast a webinar titled Special Tax Regimes for Inward Expatriates: Recent Trends in Selected Jurisdictions. The webinar focused on the domestic regimes of Italy, Portugal and Spain, offering valuable knowledge to those interested in optimizing their financial strategies or exploring global tax incentives in 2024. This note offers a glimpse into the webinar session.

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Hopefully We Will Say Goodbye to the Unshell Proposal

Update created: 2 August 2024

This note presents the author’s concerns regarding the Unshell proposal’s reasons and benefits, as outlined by the European Commission in the Impact Assessment Report and Explanatory Memorandum to encourage EU Member States to reach an agreement. In particular, the author assesses whether such reasons and benefits are justified, realistic and desirable.

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The Elephant in the Room: A Minimum Tax on Billionaires

Update created: 2 August 2024

Gabriel Zucman and other researchers from the EU Tax Observatory first wrote about a minimum tax on high-net-worth individuals (HNWIs) in a report of October 2023. In June 2024, at the request of the Brazilian G20 presidency, Zucman built up on this proposal. The OECD also addressed the taxation of HNWI in its report to the G20 finance ministers and central bank governors in July 2024. Will the European Union catch up on this trend?

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“The only constant in life is change” … So, should VAT become progressive?

Update created: 15 July 2024

This note describes the proposal for a progressive VAT put forward by De La Feria and Swistak and critically evaluates some of its merits and shortcomings.

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What to expect in terms of EU tax law and policy from the second half of 2024 (and beyond)

Update created: 8 July 2024

The note tries to identify future trends in EU tax law and policy in light of the latest structural changes in EU institutions and based on recently published official documents.

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The “lost but not found” initiatives’ club: Unshell and others

Update created: 24 June 2024

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A Framework for Taxation of Telework Income in the European Union: How Late?

Update created: 18 June 2024

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FASTER, but softer: How the Council lowered the standards to make a quick match

Update created: 29 May 2024

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Fugro v. Council: The story of a taxpayer “throwing down the glove” at the Minimum Taxation Directive

Update created: 28 May 2024

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Through Thick and Thin: BEFIT under Scrutiny

Update created: 25 April 2024

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Brief Overview of the ECJ Advocate General’s Opinion in the UK CFC Group Financing Exemption and a Trip Down Memory Lane, Revisiting Analogous State Aid Cases

Update created: 16 April 2024

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Tax Simplification 101: HOT is Moving Forward

Update created: 15 April 2024

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Can FASTER come any faster (pun intended)?

Update created: 12 March 2024

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Let me brief you on DAC8: Key contextualized topics on crypto and beyond

Update created: 11 March 2024

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Fitting the puzzle pieces in the latest update of the EU list of non-cooperative jurisdictions for tax purposes

Update created: 21 February 2024

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Stay in touch

Meet our team

 

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Ola Ostaszewska

Ola Ostaszewska

Manager, European Knowledge Group

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Ruxanda Vlasceanu

Ruxanda Vlasceanu

Managing Principal Mergers & Acquisitions

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Oana Popa

Oana Popa

Principal Associate

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Angelika Xygka

Angelika Xygka

Associate

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Laura Pakarinen

Laura Pakarinen

Principal Associate

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Carla Valerio

Carla Valério

Associate

For more information, contact the EU Tax Law Study Group team, ask your questions or read some of their work.

Contact the team