In the latest instalment of the Development Securities litigation, the Court of Appeal unanimously overturned the Upper Tribunal (UT)...
Recently, the highest court in the Netherlands ruled that (a) uncovered call options cannot be regarded as a participation, and (b)...
The Upper Tribunal has decided in the Gallaher case that a number of questions should be referred to the CJEU prior to the end of the...
In a decision dated 11 December 2020 (no 420174), the French Administrative Supreme Court (Conseil d’Etat) overturned the decision of the...
In many countries carbon pricing has become a key part of the journey to decarbonisation. Currently, the World Bank reports that there...
Yesterday HMRC published a call for evidence on VAT and the sharing economy. It is another piece in the puzzle of whether and how tax...
With effect from the end of the Brexit transition period, the UK will revoke the Double Taxation Dispute Resolution (EU) Regulations 2020...
The co-chairs of the EU-UK Joint Committee stated that, following their meeting on 8 December 2020, agreement in principle had been...
The net yield from the UK’s diverted profits tax (DPT) since it was introduced in April 2015, is £386m according to the latest statistics...
The Dutch Supreme Court decided in the Köln Aktienfonds Deka (KA DEKA) case that foreign investment funds are eligible for a refund of...
The Administrative Court of Appeal of Versailles has recently ruled that the capital gains tax charge applicable to non-residents on the...
In principle, a “takeover bid” means a public purchase offer, whether mandatory or voluntary, made to the holders of securities in a...
Looking at the CJEU decision in Luxembourg v B in the context of the UK's proposed new Financial Institution Notice (which would allow...
Shortly after the approval of the new Financial Transaction Tax and Digital Services Tax, the Spanish Government has submitted to...
In the last years, scrip dividends had become a very popular equity remuneration scheme for Spanish listed companies, as it helped them...
The German Ministry of Finance (BMF) published the first guidance on one of the most hotly discussed German tax issues of the year on...