European Tax

The Upper Tribunal’s decision is a helpful ‘back-to-basics’ on the nature and purpose of the provisions on withholding tax on interest...

During a debate on the Spring Finance Bill, Gareth Davies, Exchequer Secretary to the Treasury, emphasised the UK government’s intention...

In a decision dated 20 October 2020, previously covered on this blog, the Administrative Court of Appeal of Versailles had ruled that the...

In a decision dated 25 April 2022, the French Administrative Supreme Court has provided useful clarifications on the French CFC regime...

It has become a bit of a tradition that a fiscal statement is followed by a further day of tax-related announcements and publications....

As mentioned in a previous post, the three historical territories of the Basque Country in Spain (as well as Navarre) have their own tax...

The principle of legality of taxation (or principle of fiscal legality) forms part of the legal order of the European Union (EU) as a...

Which comes first? This is the question that faced the Upper Tribunal in respect of the time of supply and VAT grouping rules in...

In what feels like an everchanging landscape of UK tax relief on research and development (R&D) expenditure, Chancellor Jeremy Hunt in...

Two years' ago I wrote a post entitled "Has the Chancellor really just announced a UK corporation tax rise of over 30%?" the gist of...

Five days before the UK’s Chancellor Jeremy Hunt unveiled the Spring Budget, the Centre for Policy Studies issued a report on the UK’s...

As part of the EU’s economic recovery package and circular economy policies, the EU introduced a “plastic levy” based on the amount of...

In line with new international criteria, the term “tax haven” used in Spanish Royal Decree 1080/1991 (that’s right, 1991!) has been...

Although the recent approval of the Start-up Law in the “common” Spanish territory (as opposed to the historic territorios forales of the...

In order to achieve consistency, any jurisdiction adopting the global minimum tax or “GloBE” rules has to follow the Model Rules and the...

This post provides an overview of the Spanish legal framework applicable to the use of carried forward tax losses (NOLs) and briefly...