Tax impact of European Commission’s draft foreign subsidies Regulation
Under the European Commission’s draft Regulation for a new regime to address the impact of subsidies from non-EU countries on trade...
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The cautionary tale of Mr Bostan Khan
On 30 April 2021 the Court of Appeal handed down its unanimous judgment in Bostan Khan v HMRC. As tax cases go, it is neither the biggest...
Japan and Spain update their double taxation treaty: no withholding on dividends, interest and royalties
Japan and Spain have signed a new tax treaty in connection with income taxes and to prevent tax evasion and avoidance (the “Treaty”). The...
German RETT reform finally close to implementation in July 2021
The reform of the German Real Estate Transfer Tax (RETT) Act took a decisive step towards implementation. Since the RETT reform focuses...
The long-awaited Euromoney decision has finally appeared. But is it right?
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