As part of the French Amended Finance Bill for 2021, the French Parliament amended the French capital gains tax applicable to non-French...
Putting aside for now whether this new notification regime is necessary and apt to reduce what HMRC refer to as the tax gap attributable...
Right before the summer break, the Spanish Government has published a draft bill (Anteproyecto de Ley de fomento del ecosistema de las...
On 13 July 2021, the French Administrative Supreme Court (Conseil d’Etat) handed down three important tax decisions which shed new light...
As an aftermath to recent fiscal court decisions on cum/cum transactions, the German Federal Ministry of Finance ("BMF") has reconsidered...
The European Commission has adopted a package of measures intended to put the EU firmly on the road to climate neutrality by 2050 with...
The context In France, like in many other countries, debt financing will often be preferred by businesses as it generates, subject to...
Multinational companies increasingly face situations where two or more countries seek to tax the same profits. Recently enacted and...
In my previous blog, I couldn’t get too excited about the G7’s announcement on 5 June that agreement in principle had been reached on...