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OECD’s plans for global minimum taxation: the next steps

The OECD seeks consensus by the end of 2020 on how to ensure all profits of multinational groups are subject to a (yet to be determined) worldwide minimum level of taxation. The proposals, if implemented, would have a major impact on the way multinationals are taxed, and would lead them to rethink how they structure their operations and how they organise intragroup cash flows. Stakeholders now have an opportunity to help shape the proposals during a written consultation open until 2 December 2019.

 

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Starbucks & Fiat cases: new EU framework to enforce arm’s length transfer pricing under State aid rules

On 24 September 2019, the EU General Court upheld the Commission’s decision that Fiat received unlawful State aid from Luxembourg, and at the same time annulled the decision which had found the same with respect to Starbucks in the Netherlands.

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Raz Ahmad wins Loyens & Loeff Law & Tax Award

During the presentation of the ECHO Awards the Loyens & Loeff Law & Tax Award was won by Leiden Business Law student Raz Ahmad. Students who qualify for an ECHO Award are successful students with a non-Western background who distinguish themselves as a result of their outstanding academic achievements, mediation qualities or active social involvement.

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Innovative cafetariaplan 2.0 for BNP Paribas Fortis

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