EU & International Developments / All

Summarising the recent finding of the Court of Justice of the European Union that Danske Bank’s Swedish branch is a separate taxable person to its Danish Head Office as a result of the Danish head office being in a VAT group in Denmark, noting the potential implications in Ireland and beyond and t

Ahead of the introduction of “reverse hybrid” rules into Irish legislation, Gareth Bryan, KPMG Tax Partner, outlines how these rules might be applied to Irish tax transparent funds.

In this article, Conor O’Brien, KPMG Tax Partner, takes stock of recent corporate tax developments within the European Union, priority items on the agenda of the Portuguese presidency of the EU Council for the first half of 2021, and some key proposals that may be coming further down the line.

While interest rates are low, a large stock of debt remains affordable – but even a small increase in rates could see the costs of servicing that debt spiral upwards, write Constance Hunter and Dennis Tatarkov.

This GMS Flash Alert aims to raise awareness of the obligations for U.S. companies and other non-EU companies to fulfill their registration requirement under the EU’s Posted Worker Directive.

The European Court of Justice recently delivered rulings in two cases about “stand-by” time.

Our renewable energy specific submission to the Department of Finance.

Our aviation finance specific submission to the Department of Finance.

KPMG responded on 8 March to the public consultation on Ireland’s adoption of Interest Limitation measures. These measures must be adopted into the Irish tax regime in line with the European Union’s Anti-Tax Avoidance Directive.