Entries by Abelardo Delgado Pacheco

The new disclosure obligation on tax intermediaries

The European has finally approved after a particularly quick procedure the Directive requiring so called tax intermediaries to supply specific information on transnational transactions with tax relevance. We are talking about Directive 2018/822  of 25 May 2018 (Official Journal June 5), amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of […]

Taxation of the digital economy: the European package.

On March 21 the European Commission published a set of proposed new rules and measures on taxation of the digital economy in an attempt to set a starting point for the expected international negotiations on this matter, when the OECD has preferred to acknowledge the absence of sufficient consensus. The key elements of this package […]

Digital Economy and Taxation

There has recently been a resurgence of the debate on the consequences of the digital economy on taxation, or perhaps better expressed as, on the form of adapting international taxation to the digitalization of the economy. Commissioner Moscovici has said that the European Commission will present its new proposals in March, in line with similar […]