CFE’s Tax Top 5 – 8 FEBRUARY 2021

BRUSSELS | 8 FEBRUARY 2021 OpenLux: Tax Investigation into Luxembourg by Le Monde Le Monde has today revealed it has completed an extensive investigation into tax affairs in Luxembourg, which will be published in 5 chapters, concerning: transparency and beneficial ownership, French individuals, French families of great wealth, multinationals; and money laundering. Le Monde reportedly compiled information from [...]

CFE’s Global Tax Top 10 – February 2021

BRUSSELS | FEBRUARY 2021 Agreement on Digital Tax Within Reach After US Policy ‘U-Turn’ The new US Secretary of Treasury Dr Janet Yellen confirmed that President Biden’s administration is ready to drop the ‘safe harbour’ requirement, a key obstacle to an international agreement on Pillar One concerning taxation of the digital economy. At the G20 meeting [...]

In ricordo di Roberto Lunelli

In ricordo di Roberto Lunelli - Prof. Francesco Moschetti Roberto Lunelli univa una straordinaria conoscenza del Diritto Tributario, in entrambi gli aspetti, giuridico ed economico, ad una rara disponibilità per il bene comune. Per decenni ha dedicato la sua intelligenza e volontà all’analisi del sistema tributario italiano, dei suoi nodi irrisolti: dal processo, alla formulazione [...]

CFE’s Tax Top 5 – 21 December 2020

BRUSSELS | 21 DECEMBER 2020 Brexit Deal Not Reached by EU Parliament Deadline A deal was not able to reached over the weekend in time to meet the EU Parliament’s deadline to ensure implementation prior to the end of the transition period on 1 January 2021. Bernd Lange, chair of the Parliament’s trade committee, tweeted: “The consequence of [...]

CFE’s Tax Top 5 – 14 December 2020

BRUSSELS | 14 DECEMBER 2020 AG Kokott: Belgian Excess Profit Rulings Constitute ‘State Aid Scheme’ Advocate General Kokott issued an Opinion in Case C-337/19 P Commission v Belgium and Magnetrol International NV (Belgian Excess Profit Rulings). According to AG Kokott, the Commission rightly classified the Belgian practice of downward adjustments to profits of multinational group companies as a [...]

Un ricordo dell’Avvocato Carlo Manfredonia (1920 – 1999)

Un ricordo dell’Avvocato Carlo Manfredonia (1920 – 1999) Lo scorso 27 ottobre 2020 si sono compiuti i cento anni dalla nascita dell’Avv. Carlo Manfredonia, fondatore dell’omonimo Studio che opera a Napoli, ormai sin dall’anno 1944, peculiarmente nel settore tributario, ma anche in quello civile e penale. Da indegno e devoto allievo di tale Maestro, vorrei [...]

CFE’s Global Tax Top 10 – December 2020

BRUSSELS | DECEMBER 2020 EU Parliament Calls for Wider Scope on EU Tax Blacklist  On proposal of the Permanent Subcommittee on Tax Matters (“FISC”), European Parliament’s Economic Affairs Committee adopted a resolution calling for stricter and legally binding EU rules on non-cooperative jurisdictions for tax purposes, criticising the listing process at present as ‘lenient and confusing’. The [...]