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Insights
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InsightEuropean Council takes final decision to introduce the CBAM
European Council and European Parliament agree: the CBAM will take effect on 1 October 2023. This carbon border adjustment requires companies importing certain goods from outside the EU to make the necessary preparations.
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Insight
Minimum taxation Pillar 2: exclusions, safe harbours, and pitfalls
The introduction of Pillar Two model in 2024 provides for a global minimum taxation for multinational enterprises and large companies. What are the exceptions and safe harbours may apply, and what are some of the pitfalls you must watch out for? Our experts explain all.
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Insight
Pillar Two: How to prepare for the new minimum taxation
From 2024 onwards, multinational enterprises and large companies may be required to pay top-up tax under the Minimum Taxation Act 2024. How do you ensure that your company is properly prepared? We will describe the required steps below.
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Insight
Pillar Two: Introducing a minimum level of taxation for multinational enterprises and large companies in 2024
On 1 January 2024, a new set of rules for charging taxes will be introduced for multinational enterprises and large companies. What does this minimum tax involve, and what additional taxation and requirements should you expect?
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Insight
Customs Talks: Duty risk - relocation of production may lead to penal duties
Customs Talks: If your business is considering changes to the supply chain, be sure to take into account all relevant factors regarding production, origin, bans and other customs measures. Make sure you are aware of developments in case law too, to prevent possible penal duties!
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Insight
Customs Talks: Incoterms®, customs and VAT
If you are involved in the international sup[ply of goods, you will undoubtedly wish to agree upon matters such as transport costs and insurances. By using the Incoterms®, supplier and client are both fully aware of their position. But what are the Incoterms®, and what mistakes are often made?
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Insight
Customs Talks: Inward Processing in the UK – It’s all about accurate data!
When making use of local schemes or authorisations to alleviate administrative burdens, accuracy is key. This was once again demonstrated in a recent UK tribunal verdict. The key takeaway? Accuracy is key.
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Insight
VAT rules for E-Commerce in the EU and Switzerland: an update
If you sell goods through a website or marketplace in any EU country or Switzerland, there are several important issues you must consider. You may even be able to simplify your VAT compliance position.
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Insight
Court of Justice EU (CJEU): Mandatory revision of VAT in case of liquidation of company
A new ruling by the Court of Justice of the EU in the case of Vittamed means regulations surrounding VAT deduction and liquidation will change
