Proposed ATAD 2 hybrid rules in the Netherlands will have a far-reaching impact
On 2 July 2019, the Dutch government published a bill implementing the second EU anti-tax avoidance directive (ATAD 2). Once enacted, the...
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European Tax Blog Archive
Finnish reform to dividend withholding tax – is it really a risk worth taking?
Finnish withholding tax (WHT) on dividends paid by Finnish listed corporations will change significantly from 2021. A criticized reform...
What are your losses worth?
Subject to a £5m deduction allowance, UK corporation tax payers may use carried-forward income losses against up to only 50% of their...
When a notice isn't a notice...
English law governed acquisition agreements commonly require the purchaser to notify the seller of any claim against the target - for...
The French 3% Digital Services Tax comes into effect
The Bill introducing the French Digital Services Tax (the “French DST”) presented by the French Government on 6 March 2019 and...
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