European Tax Blog

6/28/2023 1:38:01 PM

Spanish Supreme Court follows CJEU's case law: dividend distributions within the EU shall be tax exempt unless the tax authorities prove abuse

By David López Carlos Arrieta Martínez

In a recent ruling issued on 8 June 2023, the Spanish Supreme Court followed the Court of Justice of the European Union’s decisions in...

6/26/2023 1:08:53 PM

By Dante Zanotti Arthur Almeida

Law No. 14,596 aligns the Brazilian transfer pricing rules with the standards embodied by the OECD Transfer Pricing Guidelines and...

6/23/2023 9:31:48 AM

By Tanja Velling

The changes proposed by the UK government in its consultation on the reform of the transfer pricing, permanent establishment and diverted...

6/19/2023 9:47:19 AM

By Sebastian Heinrichs

The German register cases have been the subject of discussions in the public and also in this blog for almost three years, from the start...

6/8/2023 3:00:01 PM

By Kasim Mehmood

The Upper Tribunal’s decision is a helpful ‘back-to-basics’ on the nature and purpose of the provisions on withholding tax on interest...

6/1/2023 3:59:52 PM

By Zoe Andrews Tanja Velling

During a debate on the Spring Finance Bill, Gareth Davies, Exchequer Secretary to the Treasury, emphasised the UK government’s intention...