European Tax

This post provides an overview of the Spanish legal framework applicable to the use of carried forward tax losses (NOLs) and briefly...

The German tax authorities have adopted the controversial "signing closing theory" for share deals involving at least 90% of the shares...

At a webinar on 18 January, the OECD presented its findings on the impact of international tax reform in advance of the full report which...

In our previous posts on the recently approved Law to foster Spain’s start-up ecosystem (here and here), we focused on tempting expats...

The French National Financial Prosecutor’s Office (Parquet National Financier - PNF) published new Guidelines on public interest judicial...

For the second year running, the OECD provided an update on the two-pillared international tax reform project just days before Christmas....