In broad terms, general anti-abuse rules tend to lead to uncertainty insofar as they are built on vague legal concepts such as the...
The Peruvian Tax Court (Tribunal Fiscal) denied the application of the favourable withholding tax rate provided for in Article 12...
HMRC has powers to ensure everyone “pays their fair share of taxes” and in some cases, particularly where the powers tackle fraud,...
Nowadays, due to factors such as the greater mobility of people and capital, inheritances and gifts with an international component have...
A significant milestone was reached in EU tax law in the context of cross-border group taxation when the Court of Justice of the European...
A 22 December 2020 ruling from the Spanish Supreme Court (the Ruling) has confirmed that taxing non-Spanish resident pension funds on...