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With cryptoassets hitting the news again recently, financial regulators and tax authorities are moving to place a tighter rein on the...
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A recent binding tax ruling (V2200-23) issued by the Spanish tax authorities introduces a favourable change to the criteria to be met to...
Of the business tax measures officially announced as part of the Autumn Statement 2023, one of the more ostentatiously trailed beforehand...
The Budget Resolutions published following the Autumn Statement 2023 give temporary statutory effect to provisions intended to remove the...
For those, like me, who have been following the ever-changing research and development (R&D) tax relief landscape in the UK over the past...
As trailed on X (previously Twitter), the Chancellor delivered the Autumn Statement on 22 November 2023 with “110 different measures to...
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On 16 October 2023 the Italian Government preliminarily approved a legislative decree to implement a reform regarding international...
The 1% income tax treatment, instead of the standard 19% tax, is available to non-Spanish tax resident alternative investment funds...
Advisers and businesses would be wise not to hold out for finality and certainty before engaging with these highly complex and evolving...
“I see the 1.5% is being removed!” was the subject line of a client e-mail received early last Thursday afternoon in light of HMRC’s...
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In the landmark Kühne & Heitz case, the Court of Justice held that an administrative body is – under certain conditions – obliged to...
If we imagine a Venn diagram of two overlapping circles, A and B, and call the overlapping area C, what can we say about the individual...
For UK tax practitioners who are feeling bereft after binge-watching the final season of Succession, the ongoing series of “unallowable...
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In recent years, there has been a steep increase in criminal proceedings for tax matters in some European countries, such as France,...
In order to carry out a transaction, taxpayers are generally free to choose between different structures and tax regimes, and to choose...
There are numerous specific anti-avoidance provisions (SAARs) and the general anti-abuse rule (GAAR), and the Italian tax authorities may...