European Tax

In a decision dated 25 April 2022, the French Administrative Supreme Court has provided useful clarifications on the French CFC regime...

The General Court released its decision in the UK's and ITV's appeals against the Commission's decision that the UK's CFC finance company...

Happy Friday the 13th! Taxpayers who claimed the benefit of the UK’s CFC finance company exemption before 1 January 2019 will have shaken...

A lot has happened since April when the European Commission published its full decision on the UK’s CFC rules explaining why it considers...

Germany's controlled foreign corporation rules (CFC rules, Hinzurechnungsbesteuerung) date back to 1974 and have never really been...