European Tax

On December 10, 2019, the German Ministry of Finance published draft law which is intended to implement Article 9 and 9b of the Anti Tax...

Political developments are hard to predict. The case of the Dutch dividend withholding tax is a prime example of how quickly the...

Happy Friday the 13th! Taxpayers who claimed the benefit of the UK’s CFC finance company exemption before 1 January 2019 will have shaken...

In her recent post, Zoe Andrews suggested that, given the importance for the UK of securing a post-Brexit trade agreement with the US,...

In Case C-547/18, Dong Yang Electronics, the ECJ has been asked to revisit the definition of fixed establishment (FE) for VAT purposes...

The Labour Party has been in trouble this week due to its promise to scrap the UK tax marriage allowance. This allowance was introduced...

New rules will significantly ease the access by qualified Collective Investment Undertakings (CIUs), Alternative Investment Undertakings...

The message was clear at last week's OECD public consultation on the reform of the international tax rules that there is a need to fix...

...or "Seeing as everyone else is now giving 'fact-checking a go'". When Labour published its 2019 Election manifesto last week it was...

As discussed in my Viewpoint video, the UK government is heavily reliant on taxes paid by financial services. The finance and insurance...

The OECD published its Pillar Two paper on the Global Anti-Base Erosion (GloBE) Proposal on Friday (Zoe Andrews' earlier post provides an...

We live in a world of burgeoning automation. Transactions are increasingly automated in a range of ways, from direct debit (around since...

On 24 October, Advocate General (AG) Hogan opined that a company incorporated, and subject to corporation tax, in Gibraltar cannot avail...

Another day, another proposal to substantially change the international tax architecture.  This time it is the GloBE Proposal under...

It may be tempting to think that, following the renegotiation of the double tax treaties (DTTs) between the UK and the Crown Dependencies...

The latest salvo in a years-long struggle to administer US “earnings stripping” rules took another turn on 31 October, when the US...