Ireland's Corporation Tax Roadmap: Overview of January 2021 Update
The Irish Minister for Finance, Paschal Donohue, recently published an update to Ireland's Corporation Tax Roadmap (Roadmap). The Roadmap...
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Precautionary measures: who gets to decide?
In Heavyinstall, the CJEU decided that, where one EU Member State requests that another takes precautionary measures, such as seizing...
Legal reform of German withholding tax regime to come
The German Government officially introduced a governmental draft for a reform of the German withholding tax (WHT) regime on 20 January...
Pillar Two: simplification is key
Simplification was a key theme of the public consultation on the OECD’s two-pillared international tax reform proposal. Zoe Andrews has...
Spanish VAT refund for UK companies after Brexit - Yes, we have reciprocity!
The UK left the EU on 31 January 2020, but the UK/EU Withdrawal Agreement provided for a transition period during which the UK continued...
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