3/8/2021 9:57:44 AM DAC6 and legal professional privilege - request for a preliminary ruling By Gloria Marín On 21 December 2020, the Belgian Constitutional Court (Grondwettelijk Hof) requested a preliminary ruling from the CJEU on the DAC 6...
2/5/2021 10:01:01 AM Finnish Group Relief for Cross-Border Tax Losses - The legacy of Marks & Spencer finally prevails By Einari Karhu A significant milestone was reached in EU tax law in the context of cross-border group taxation when the Court of Justice of the European...
1/29/2021 5:12:45 PM Revised OECD tax treaty guidance as “temporary” COVID-19 travel restrictions continue to impact business operations By Kasim Mehmood The OECD has issued updated guidance on tax treaties and the impact of the COVID-19 pandemic which adopts broadly similar views on...
12/9/2020 1:40:24 PM Northern Ireland Protocol: agreement in principle By Tanja Velling The co-chairs of the EU-UK Joint Committee stated that, following their meeting on 8 December 2020, agreement in principle had been...
11/4/2020 2:32:08 PM Argentina: new reporting regime for domestic and international tax planning arrangements By Walter Keiniger The Argentine Tax Authority (AFIP) published a broadly drafted mandatory reporting regime for domestic and international tax planning...
9/17/2020 12:00:00 AM Spanish courts adhere to Danish conduit cases By Ángel Viñas When we were still immersed in uncertainty following the judgments of the CJEU on the Danish conduit cases, the Spanish High Tax Court...
6/26/2020 9:52:21 AM Cross-border recovery of tax debts through set-off By Tanja Velling If one Member State requests assistance from another Member State in respect of the recovery of a debt under the Mutual Assistance...