German Draft ATAD II Implementation Act
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...
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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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Dividend withholding tax: from abolition to reinforcement
Political developments are hard to predict. The case of the Dutch dividend withholding tax is a prime example of how quickly the...
HMRC Statement on State Aid Recovery
Happy Friday the 13th! Taxpayers who claimed the benefit of the UK’s CFC finance company exemption before 1 January 2019 will have shaken...
The US's reaction to France's DST
In her recent post, Zoe Andrews suggested that, given the importance for the UK of securing a post-Brexit trade agreement with the US,...
Fixed establishment through parent-subsidiary relationship
In Case C-547/18, Dong Yang Electronics, the ECJ has been asked to revisit the definition of fixed establishment (FE) for VAT purposes...
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