2026
MEPs Prepare to Back Tax Expansion of EU’s 28th Regime
The EU's ECON committee is voting on a 28th tax regime proposal aimed at helping cross-border startups by creating a unified tax base and letting them offset losses across borders. They might launch it with a smaller group of member states if they are unable to get all members to agree.
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OECD Call for Modernizing Intragroup Services Guidance
The OECD released a draft proposing a substantial revision of its transfer pricing guidelines on intro group services, the first major overhaul since 2015. While it does not offer the arm’s-length principle, it provides more guidance on how taxpayers and tax administrations should analyze those services and provides practical examples in the annex.
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Full Intra-EU Payments Relief Would Cut Costs by €5.3 Billion
The EU is drafting a massive tax package that could save companies about €5.3 billion a year by completely scrapping minimum holding requirements for withholding tax exemptions on intra-EU dividends, interest, and royalties. It also simplifies cross-border dispute resolutions, though some member states might fight it since it could erode their local tax revenues.
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Countries Continue Advancing Global Minimum Tax Administration
As global minimum tax compliance goes live, jurisdictions are rapidly rolling out critical administrative updates. Belgium has officially finalized its 2024 QDMTT return template and extended key filing deadlines, while Australia, Ireland, Italy, Malaysia, Portugal, South Africa, and Sweden have dropped urgent guidance covering account setups, GIR filing portals, safe harbors, and penalty relief.
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EU Draft Suggests ATAD Will Evolve Beyond Antiavoidance Focus
The European Commission is set to transform the Anti-Tax Avoidance Directive (ATAD) into a broader competitiveness framework featuring a new harmonized R&D allowance. The leaked draft omnibus proposal also aims to slash corporate compliance costs by introducing mandatory interest limitation relief and a sweeping Controlled Foreign Company (CFC) rule exemption for Pillar 2 groups and SMEs.
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Tax Policy as a Catalyst for Innovation: Attracting Talent and Capital to Europe in a Multipolar World, Part I
In the first installment of a three-part series, Levine explores the reasons behind Europe’s struggles to foster world-class technology companies despite its world-class scientists and engineers.
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