Discriminatory tax treatment of foreign Real Estate Investment Funds (REIFs)
Are closed-ended Italian REIFs and open-ended REIFs in a comparable position for Italian indirect tax purposes? The ECJ is set to address...
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Some of Europe's brightest legal minds look at the tax issues across Europe which could impact multinational businesses.
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Conforming interpretation revisited
Freedom to move capital to (or from) overseas territories
Transfers between the UK and Jersey are, according to the UK Supreme Court, within the scope of the freedom of movement of capital under...
The General Court’s Starbucks and FIAT rulings: what’s new and what’s not
The long-awaited judgments by the General Court of the EU – on whether unlawful stated aid purportedly granted by the Netherlands and...
Dutch 2020 Budget: the end of an era
The Dutch government has released its budget plans for 2020, as well as certain tax proposals. The introduction of a withholding tax on...
Overview of the 2020 Irish Budget – key tax measures
On 8 October 2019, the Irish Minister for Finance made his 2020 Budget speech to the Irish Parliament. A number of unexpected measures...
Dispute risk under the OECD Secretariat's “unified approach”
In her overview of the OECD Secretariat's "unified approach", Zoe Andrews mentioned that a robust dispute prevention and...
New taxing right to be an overlay to the arm’s length principle
The OECD Secretariat proposal for a unified approach published today for consultation until 12 November focuses on Pillar One (nexus and...
Directors of large French companies may be presumed French tax resident
The French Draft Finance Bill for 2020, as published on 27 September, includes a provision introducing a presumption that individuals...
International Tax Competitiveness
The Tax Foundation has published its annual International Tax Competitiveness Index. Countries are ranked by competitiveness in respect...
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