10/12/2021 4:10:21 PM Overview of 2022 Irish Budget – key tax measures By Paul Fahy Bryan Hughes The Irish Minister for Finance, Paschal Donohoe, and the Irish Minister for Public Expenditure and Reform, Michael McGrath made their...
5/19/2021 10:26:18 AM From CCCTB to BEFIT: the European Commission's plan to future-proof taxation By Tanja Velling The Commission's Communication on Business Taxation for the 21st century sets out reams of important tax policy announcements, whilst...
3/12/2021 9:01:41 AM Penalties for failure to make a DAC6 report and the right to a fair trial By Gloria Marín Authorities may not impose penalties on individuals for refusing to provide information that may prove their criminal liability or...
10/14/2020 11:53:10 AM 2021 Irish Budget: key tax measures By Paul Fahy The Irish Minister for Finance, Paschal Donohue, and the Irish Minister for Public Expenditure and Reform, Michael McGrath, made their...
9/16/2019 3:22:50 PM Where should the holding company be? By Slaughter and May In any cross-border merger transaction, an early question will often be where the holding company for the merged group should be located....
6/11/2019 9:17:00 AM How low is low taxation? – The reform of the German CFC rules By Markus Ernst Germany's controlled foreign corporation rules (CFC rules, Hinzurechnungsbesteuerung) date back to 1974 and have never really been...