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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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On 20 July 2022, the UK Government released draft legislation intended to implement a number of changes to the research and development...
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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...
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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...
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At first instance, Euromoney had been decided in favour of the taxpayer and my colleague’s post on the decision surmised that “HMRC may...
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That might sound like a strange question, but it lurks just beneath the surface of the Upper Tribunal’s keenly-awaited decision in...
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The one-week consultation left little time to comment on the draft legislation for the Energy (Oil and Gas) Profits Levy (the Levy) which...
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"We understand that some readers of this decision may find it surprising that an artificial series of transactions which, on the...
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The doctrine of sovereign immunity is the international law principle that one sovereign State should not seek to apply its law to...
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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...
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The draft Energy (Oil and Gas) Profits Levy Bill published on 21 June 2022 (the Bill) shows the difficulty, and danger, of using purpose...
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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...
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Registered charities in the UK benefit from a broad exemption from most tax, so they might be forgiven for assuming that they are also...
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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...
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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...
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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...