Europe

Fernando Matesanz of Spanish VAT Services explains how EU VAT rules classify digital platforms as deemed suppliers when they act in their own name, outlining the legal, economic, and practical implications

The EU’s tax decluttering and simplification agenda promises reduced compliance burdens but risks new complexity without careful coordination, says Francisca Marabuto Tavares of Morais Leitão, Galvão Teles, Soares da Silva & Associados

Stephan Habisch and Andreas Göttert of Deloitte Germany analyse the latest difficulties arising from global trade frictions and supply chain challenges, and explain possible approaches using transfer pricing theory applied to the automotive industry