European Union: Tax Treaties

El Tribunal de Justicia de la Unión Europea ha dictado sentencia sobre la reclamación de iShares Europe ETF, una sociedad de inversión estadounidense que cuestionó la diferencia de tributación aplicada a los dividendos de empresas españolas en comparación con fondos de inversión españoles equivalentes. La controversia gira en torno a si esta diferencia de trato fiscal vulnera el principio de libre circulación de capitales establecido en el Tratado de Funcion

Cyprus has fundamentally changed how it taxes outbound dividends, interest, and royalties paid to associated companies. Depending on where the receiving shareholder is located, the same payment can now attract 0%, 5%, or 17% withholding tax—or trigger a complete denial of the deduction. Most international groups have not yet reviewed their ownership structures against these new rules, which took effect on 1 January 2026 and apply automatically based on the recipient's jurisdiction.

The European Court of Justice has ruled on whether a foreign tax credit mechanism can neutralise discriminatory withholding tax treatment for US Regulated Investment Companies receiving dividends from Spanish listed companies. The Spanish Supreme Court must now determine if theoretical neutralisation at shareholder level can ever be achieved in practice, given the exceptionally high evidentiary bar set by the CJEU.

A new Dutch policy decree clarifies when remote working arrangements may create a permanent establishment for foreign employers, following recent amendments to the OECD Model Tax Convention. The guidance establishes a 50% threshold test and introduces case-by-case assessment criteria that could significantly impact cross-border employment taxation and corporate tax liability for businesses with remote workers.

Le Conseil d'État saisit la Cour de justice de l'Union européenne pour déterminer si l'objectif de neutralité fiscale des distributions intragroupes fait obstacle à ce qu'un État membre tienne compte des dividendes reçus de filiales européennes dans le calcul de la taxe sur les salaires. Cette question soulève un enjeu majeur concernant la compatibilité du mécanisme français de calcul de la taxe sur les salaires avec la directive mère-fille, e

Het nieuwe Nederlandse beleidsbesluit over internationaal belastingrecht verduidelijkt wanneer thuiswerken voor een buitenlandse werkgever kan leiden tot een fiscaal vestigingspunt.

Through Legal Notice 97 of 2026, Malta introduced amendments to the Double Taxation Relief on Taxes on Income with Romania Order.

Malta has formally brought into force amendments to its double taxation agreement with the Republic of San Marino, marking another step in the country’s ongoing efforts to strengthen international tax cooperation...

The European Commission has unveiled a comprehensive tax simplification package aimed at streamlining the EU's corporate tax framework through two key proposals: the Direct Taxation Omnibus and the recast of the Directive on Administrative Cooperation. These reforms seek to reduce complexity, eliminate overlapping provisions, and enhance competitiveness by simplifying withholding tax relief, revising anti-tax avoidance rules, and consolidating administrative cooperation mechanisms across Member States.