European Tax

The Supreme Court held in ScottishPower that there is no policy-based, judge-made rule that penalties and fines are not deductible. The...

It is perhaps trite to say that tax can be used as the proverbial carrot and stick alike - or simply as a revenue raiser. It also goes...

For much of last year, Euromoney was paired with Blackrock as a potentially ground-breaking case focusing on a statutory purpose test....

TLDR – yes, it seems he has. The Chancellor is still trumpeting the rate as the lowest in the G7, even after the rise. But for those...

The UK’s headline corporation tax rate is set to rise to 25% from April 2023 (with a commensurate increase in the diverted profits tax...

The Irish Minister for Finance, Paschal Donohue, recently published an update to Ireland's Corporation Tax Roadmap (Roadmap). The Roadmap...

The Irish Minister for Finance, Paschal Donohue, and the Irish Minister for Public Expenditure and Reform, Michael McGrath, made their...

Whilst the Budget was dominated by the announcement of a multi-billion pound economic stimulus to deal with the economic impact of...

The Dutch government has released its budget plans for 2020, as well as certain tax proposals. The introduction of a withholding tax on...

Earlier this week, HMRC published their annual corporation tax statistics, and they provide some interesting insights into who is paying...