World news

Ireland to appeal against the EC’s Apple ruling

In September, the European Commission ruled that Ireland had granted an undue tax advantage of EUR 13 billion to Apple, which it now has to recover from the company. In early October, the Irish finance minister prepared an appeal against the EC’s…

G20/OECD revise their programmes to facilitate dispute resolution between tax…

In October, the OECD released key documents that form the basis of the Mutual Agreement Procedure (MAP) peer review and monitoring process under Action 14 of the BEPS Action Plan.

First step towards a new EU list of third country jurisdictions

On 12 September, the European Commission presented a scoreboard of third country jurisdictions containing indicators monitoring their tax administrations’ best practices. It is the first step towards a common EU list of uncooperating jurisdictions.…