How will COVID-19 affect the future of environmental taxes?
Whilst the impact of COVID-19 on the environmental taxes agenda is yet to be fully understood, it would seem prudent for businesses to...
Welcome to the European Tax Blog.
Some of Europe's brightest legal minds look at the tax issues across Europe which could impact multinational businesses.
Whilst the impact of COVID-19 on the environmental taxes agenda is yet to be fully understood, it would seem prudent for businesses to...
The ‘cum-ex scandal’ being the nut in question here. After a consortium of journalists uncovered schemes generating multiple refunds of...
Not far enough to let the taxpayer escape UK tax under the UK/South Africa Tax Treaty, according to the Supreme Court in Fowler v HMRC....
The paragraph of the OECD transfer pricing guidance on financial transactions dealing with parent guarantees is, in my view, incompatible...
Or at least not automatically. A company established outside the EU does not have a fixed establishment for VAT purposes in an EU Member...
Given the general view of partnership taxation – “they’re just transparent, right?” – it is somewhat surprising that how a partnership...
A UK trust is a “person” for the purposes of the Italy-UK double tax treaty - that is the good news coming out of a recent Italian...
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