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European Tax

9/27/2022 8:30:00 AM

How to draft intragroup loans post-Blackrock to avoid transfer pricing problems

By Mike Lane

Following the Upper Tribunal's decision in BlackRock that third party covenants (i.e. not from the borrower itself) could not be taken...

9/22/2022 9:02:07 AM

By Kasim Mehmood

On 20 July 2022, the UK Government released draft legislation intended to implement a number of changes to the research and development...