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Does an Italian investment manager create a permanent establishment for a foreign investment vehicle? Not necessarily – especially now...
Welcome to the European Tax Blog.
Some of Europe's brightest legal minds look at the tax issues across Europe which could impact multinational businesses.
Perhaps unsurprisingly given the looming general election, flagship measures announced at the UK’s Spring Budget 2024 felt more focussed...
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It is generally well understood how the UK’s withholding tax regime applies to interest paid under a loan and how PAYE (or pay as you...