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Dividends received by Italian financial intermediaries (including banks) from their subsidiaries are subject to Italy’s regional tax on...
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On 19 December 2024, the Court of Justice of the European Union (CJEU) delivered a significant decision in the case of Credit Suisse...
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The long-awaited legislation for the introduction of a participation exemption for non-Irish dividends and distributions was included in...
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A recent Italian Supreme Court decision could have far-reaching consequences for Italian tax provisions on cross-border dividend...
The German legislature has enacted a large number of new and amending provisions with remarkable speed, just before the current...
On 30 April 2021 the Court of Appeal handed down its unanimous judgment in Bostan Khan v HMRC. As tax cases go, it is neither the biggest...
A 22 December 2020 ruling from the Spanish Supreme Court (the Ruling) has confirmed that taxing non-Spanish resident pension funds on...
Starting on 1 January 2021, dividends and capital gains earned by qualifying EU/EEA based investment funds (EU/EEA Funds) are exempt from...
Shortly after the approval of the new Financial Transaction Tax and Digital Services Tax, the Spanish Government has submitted to...
In the last years, scrip dividends had become a very popular equity remuneration scheme for Spanish listed companies, as it helped them...
The European Securities and Markets Authority (ESMA) has recommended legislative change to enable National Competent Authorities (NCAs)...
The Dutch government published its 2021 budget on 15 September 2020. The tax measures were largely as anticipated and, where corporate...
When we were still immersed in uncertainty following the judgments of the CJEU on the Danish conduit cases, the Spanish High Tax Court...
On 28 August 2020, the Dutch State Secretary of Finance issued a policy decision (the "Decision") on the treatment of the juros sobre o...
The 12th Criminal Division of the Regional Court of Bonn gave its judgement in the first criminal trial on cum/ex transactions in Germany...
Tax authorities in Europe are racing to apply the principles set forth by the European Court of Justice in the Danish conduit cases to...