Non-resident French capital gains tax now compatible with EU principles (at least partially)
As part of the French Amended Finance Bill for 2021, the French Parliament amended the French capital gains tax applicable to non-French...
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Notification of uncertain tax treatment by large business
Putting aside for now whether this new notification regime is necessary and apt to reduce what HMRC refer to as the tax gap attributable...
Thinking of moving to Spain? Expect a fantastic climate and a special income tax regime for expats which may be about to get even better
Right before the summer break, the Spanish Government has published a draft bill (Anteproyecto de Ley de fomento del ecosistema de las...
French tax treatment of the gains arising from “management packages”: a new era opened by the French Administrative Supreme Court?
On 13 July 2021, the French Administrative Supreme Court (Conseil d’Etat) handed down three important tax decisions which shed new light...
German Federal Ministry issued long-awaited decrees on cum/cum-transactions and securities lending
As an aftermath to recent fiscal court decisions on cum/cum transactions, the German Federal Ministry of Finance ("BMF") has reconsidered...
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