Are closed-ended Italian REIFs and open-ended REIFs in a comparable position for Italian indirect tax purposes? The ECJ is set to address...
The UK’s First-tier Tax Tribunal's decision in Panayi has been published. Whilst the case was reminiscent of Gallaher (previously...
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 long-awaited judgments by the General Court of the EU – on whether unlawful stated aid purportedly granted by the Netherlands and...
The Dutch government has released its budget plans for 2020, as well as certain tax proposals. The introduction of a withholding tax on...
On 8 October 2019, the Irish Minister for Finance made his 2020 Budget speech to the Irish Parliament. A number of unexpected measures...
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In her overview of the OECD Secretariat's "unified approach", Zoe Andrews mentioned that a robust dispute prevention and resolution...
The OECD Secretariat proposal for a unified approach published today for consultation until 12 November focuses on Pillar One (nexus and...
The French Draft Finance Bill for 2020, as published on 27 September, includes a provision introducing a presumption that individuals...
The Tax Foundation has published its annual International Tax Competitiveness Index. Countries are ranked by competitiveness in respect...