European Tax

The proportion of people in the UK aged 65 or over is projected to reach almost a quarter by 2037, and engagement with workplace pensions...

Disregarding the spirit of the OECD guidance on how to deal with COVID-19 exceptional circumstances, the Spanish tax authorities have...

Tax authorities in Europe are racing to apply the principles set forth by the European Court of Justice in the Danish conduit cases to...

In the tug of war between the Italian Parliament and Supreme Court in respect of the indirect tax treatment of indirect business...

The UK government has announced plans to introduce a “Financial Institution Notice” which would allow HMRC to request information from...

For the first time, the Basque Country  and Navarre have enacted regulations on the Personal Income Tax treatment of carried interest....

Under the MLI (meaning the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS developed by the OECD)...

When I first qualified into tax, UK-UK transfer pricing was not a thing.  A UK company could lend money to a fellow UK group company...

The Apple case is seen as raising the (very) hot topic of how a multinational group like Apple should be taxed in a modern, digital...

We all know the difference three little words can make.  But in the case of VAT, those three little words turn out not to be "I love you"...

According to a German saying, “before the court and at sea, one is in God's hands.” The CJEU’s decision in Blackrock shows that, for...