We have written before about the corporate income tax treatment for the acquisition and maintenance costs of an electric vehicle (EV). Yet employees often charge their corporate EVs at home. This article explores how a company could reimburse an employee’s electricity costs.

We have written before about changes to labour law affecting tax matters. Tax authorities are now scrutinising compliance with local and international law that provides for giving posted workers employment conditions that are consistent with the host country’s national law, including prescribed working hours, rest periods, protection at work and minimum pay. This article explores the rules governing pay and their tax implications.

As new types of assets and transactions emerge, amendments are made to Council Directive 2011/16/EU on administrative cooperation in the field of taxation. The European Commission has proposed new tax transparency rules for all service providers handling crypto-assets. On 16 May 2023 the EU finance ministers agreed on the compromise text of DAC8, which is coming up for approval soon.