Areas of interest

  • The EU’s and OECD’s strategic tax agenda affecting large MNEs and investors, and roll-out of relevant EU and (inter)governmental political, policy, regulatory and legislative initiatives, and latest trends and developments in the modern Tax & ESG space;

  • Tax policy, implementation and compliance issues concerning EU legislative proposals and Directives (DAC 1-8, PSD, ATAD 1-3, DEBRA, Public CbCR, Global minimum tax/Pillar 2 in the EU Directive, BEFIT/ EU Business Taxation for the 21st Century, etc.);

  • The OECD/G20 Inclusive Framework (IF) on BEPS public consultation document on the draft Multilateral Convention provisions on DSTs & other relevant similar measures under Amount A of Pillar One.

  • The IF implementation package relating to Pillar Two GloBE Rules, consisting of:

    • The GloBE Information Return.

    • Tax Certainty for the GloBE Rules.

    • Guidance on safe harbors and penalty relief.

  • OECD soft law and GloBE EU law compatibility.

  • EU Treaty Freedoms, CJEU Case Law.

  • Code of Conduct Group (Business Taxation).

  • EU List of non-cooperative jurisdictions for tax purposes.

  • Tax transparency, EU corporate sustainability and impact reporting & due dilligence, EU Green Deal & UN SDGs alignment, ESG & Tax.

  • European Parliament’s FISC and ECON committees, and work of other relevant committees: JURI, ITRE, BUDG.

  • EU tax harmonisation/decision-making.

  • OECD, EU & UN tax leadership

  • European Commission Expert Group on Administrative Cooperation in the field of Direct Taxation (WG ACDT).

  • Cooperative Compliance / I-CAP.

  • Transfer Pricing & arm’s length issues.

  • Tax and Trade (geopolitics) incl: EU dispute resolution, WTO and competition rules

    • fiscal State Aid rules

    • EU Foreign Subsidies Implementing Regulation

    • US Inflation Reduction Act (IRA)

    • CBAM

  • Digital tranformation.

  • EU Own Resources.

  • Latest insights & intel.