European Tax

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...

The Court declined to disapply the reduced royalties withholding tax rate under the Spain-Switzerland Tax Treaty on the basis that the...

The Argentine Tax Authority (AFIP) published a broadly drafted mandatory reporting regime for domestic and international tax planning...

Spend too long thinking about the virtual or digital world in opposition to the "real" world, and it's almost guaranteed you'll start...