European Tax

Japan and Spain have signed a new tax treaty in connection with income taxes and to prevent tax evasion and avoidance (the “Treaty”). The...

The reform of the German Real Estate Transfer Tax (RETT) Act took a decisive step towards implementation. Since the RETT reform focuses...

For much of last year, Euromoney was paired with Blackrock as a potentially ground-breaking case focusing on a statutory purpose test....

The last few weeks have seen a number of cryptoasset milestones reach the mainstream press - in that context it is perhaps a tad...

The Amsterdam Appeal Court decision which addresses this question deals with the double tax treaty between France and the Netherlands of...

In its decision in the Valueclick Case on 11 December 2020, the French Administrative Supreme Court ruled on the existence of a permanent...

This question - which is of utmost importance as the OECD commentaries provide key insights to tax authorities, taxpayers and judges, on...

On 4 March 2021, the Dutch government presented a draft bill for comments by interested parties introducing fundamental changes to Dutch...

On 24 February 2021, the Spanish Supreme Court handed down a significant ruling which prohibits differences in tax treatment between...