On 27 September, one of the key measures introduced by the recent Anti-Fraud Law (which was adopted by the French Parliament on 23...
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Earlier this week, HMRC published their annual corporation tax statistics, and they provide some interesting insights into who is paying...
The European Court ruled yesterday that the EU Commission had not been able to demonstrate that the advance pricing agreement between...
«There is no liberty if the judiciary power be not separated from the legislative and executive» (C.L. de Montesquieu, The Spirit of...
In any cross-border merger transaction, an early question will often be where the holding company for the merged group should be located....
Today is the first OECD Tax Certainty Day. We have asked some of our authors for their thoughts on the topic. One of my fellow panellists...
On 27 November 2019, the U.S.-Spanish Tax Treaty, which dates back to 1990, will be significantly amended by the entry into force of a...
On September 12, 2019, the US tech giant Google agreed to pay close to EUR 1 billion to settle both a criminal investigation for tax...
It is more than six months since the ECJ’s decisions in the Danish beneficial ownership cases, but taxpayers and tax practitioners are...
A lot has happened since April when the European Commission published its full decision on the UK’s CFC rules explaining why it considers...
DAC 6, the 2018 amendment to the Directive on Administrative Cooperation, is top of many tax adviser's worry list. Tax advisers involved...
What is it all about? The public perception, pushed by politicians and the press, is that the German real estate transfer tax (RETT)...
In the past, many tax disputes were run as technical debates, where the parties (largely) agreed the facts, the court had little...
I post this blog on my way to the Women of IFA Network (WIN) Meet & Greet Reception, the first of many WIN activities taking place...