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On 20 July 2022, the UK Government released draft legislation intended to implement a number of changes to the research and development...
Welcome to the European Tax Blog.
Some of Europe's brightest legal minds look at the tax issues across Europe which could impact multinational businesses.
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With Article 7 of the OECD's Multilateral Instrument containing a Principal Purpose Test (or PPT) tax authorities, taxpayers and tax...
The US has finally passed some tax legislation in the form of the Inflation Reduction Act. But before you get too excited, it does not...
At first instance, Euromoney had been decided in favour of the taxpayer and my colleague’s post on the decision surmised that “HMRC may...
That might sound like a strange question, but it lurks just beneath the surface of the Upper Tribunal’s keenly-awaited decision in...
The one-week consultation left little time to comment on the draft legislation for the Energy (Oil and Gas) Profits Levy (the Levy) which...
"We understand that some readers of this decision may find it surprising that an artificial series of transactions which, on the...
The doctrine of sovereign immunity is the international law principle that one sovereign State should not seek to apply its law to...
It's been an interesting month so far in the world of climate taxes. For a brief moment it looked as though pens were down on the...
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On 16 June 2022, the German Federal Ministry of Finance (MoF) submitted to the finance committee of the German parliament its evaluation...
The draft Energy (Oil and Gas) Profits Levy Bill published on 21 June 2022 (the Bill) shows the difficulty, and danger, of using purpose...
Pressure on the Government to take action on the cost of living crisis led to the announcement of a new “temporary” and “targeted” tax on...
Registered charities in the UK benefit from a broad exemption from most tax, so they might be forgiven for assuming that they are also...
The General Court released its decision in the UK's and ITV's appeals against the Commission's decision that the UK's CFC finance company...
A little over a year ago, I wrote a post called "The cautionary tale of Mr Bostan Khan". It was prompted by the Court of Appeal decision...
It is perhaps trite to say that tax can be used as the proverbial carrot and stick alike - or simply as a revenue raiser. It also goes...