In a ground-breaking ruling, the Spanish National Court (Audiencia Nacional) held that the burden of proof of abuse falls on the Spanish...
The Italian Tax Authority confirmed that the participation exemption does not apply to shareholdings that are transferred abroad as part...
The decision of the European Court of Justice in the Lexel AB case raises questions whether the valid business reason exception of...
HMRC's press release heralds the decommissioning of the stamp duty press machines as the "end of an era" as the 300-year old process of...
Before the G7 Finance Ministers’ communiqué of 5 June announcing an agreement in principle (which was endorsed by the G7 leaders...
Public country-by-country reporting is set to be implemented across the EU (including for non-EU headquartered groups) by early 2023 to...