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 Commission's Communication on Business Taxation for the 21st century sets out reams of important tax policy announcements, whilst...

For those who prefer to think in pictures, this chart from the OBR's 2018 report "Why have onshore CT receipts performed so well since...

Recently, the highest court in the Netherlands ruled that (a) uncovered call options cannot be regarded as a participation, and (b)...

The Dutch government published its 2021 budget on 15 September 2020. The tax measures were largely as anticipated and, where corporate...

On 2 July 2019, the Dutch government published a bill implementing the second EU anti-tax avoidance directive (ATAD 2). Once enacted, the...

Subject to a £5m deduction allowance, UK corporation tax payers may use carried-forward income losses against up to only 50% of their...