First criminal judgement on cum/ex transactions published in Germany
The 12th Criminal Division of the Regional Court of Bonn gave its judgement in the first criminal trial on cum/ex transactions in Germany...
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What's (not) changing in pensions tax?
The proportion of people in the UK aged 65 or over is projected to reach almost a quarter by 2037, and engagement with workplace pensions...
COVID-19 impact on Spanish Tax Residence for Individuals: the controversial position adopted by the Spanish Tax Authorities
Disregarding the spirit of the OECD guidance on how to deal with COVID-19 exceptional circumstances, the Spanish tax authorities have...
Dutch courts embrace Danish conduit cases
Tax authorities in Europe are racing to apply the principles set forth by the European Court of Justice in the Danish conduit cases to...
Rule of law vs Rule of judges – 1:0
In the tug of war between the Italian Parliament and Supreme Court in respect of the indirect tax treatment of indirect business transfers (
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