European Tax

What can an aircraft leasing case tell us about the interpretation of tax treaties? Quite a bit, as it turns out. In VietJet Aviation,...

HMRC v Burlington Loan Management DAC is an important decision for the smooth running of secondary debt markets. It is also a helpful...

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

In a previous post, Maarten van der Weijden indicated that a decision by the Amsterdam Court of Appeal on 22 December 2020 set the stage...

The Amsterdam Appeal Court decision which addresses this question deals with the double tax treaty between France and the Netherlands of...

In its decision in the Valueclick Case on 11 December 2020, the French Administrative Supreme Court ruled on the existence of a permanent...

This question - which is of utmost importance as the OECD commentaries provide key insights to tax authorities, taxpayers and judges, on...

In a decision dated 11 December 2020 (no 420174), the French Administrative Supreme Court (Conseil d’Etat) overturned the decision of the...