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The 1% income tax treatment, instead of the standard 19% tax, is available to non-Spanish tax resident alternative investment funds...
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In a decision dated 25 April 2022, the French Administrative Supreme Court has provided useful clarifications on the French CFC regime...
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Where should the line be drawn between the prohibition on State aid and Member States’ fiscal autonomy? According to the Commission and...
The obligation to file Tax Form 720 to declare foreign assets and rights remains in force, but the original associated fines for late...
The EU's directive on public country-by-country reporting was published in the Official Journal on 1 December 2021 to take effect on the...
Back in 2012, the Spanish Government approved a tax amnesty by means of which Spanish tax residents could regularise their tax situation...
Under the European Commission’s draft Regulation for a new regime to address the impact of subsidies from non-EU countries on trade...
On 24 February 2021, the Spanish Supreme Court handed down a significant ruling which prohibits differences in tax treatment between...
A 22 December 2020 ruling from the Spanish Supreme Court (the Ruling) has confirmed that taxing non-Spanish resident pension funds on...
The Upper Tribunal has decided in the Gallaher case that a number of questions should be referred to the CJEU prior to the end of the...
The Administrative Court of Appeal of Versailles has recently ruled that the capital gains tax charge applicable to non-residents on the...
The French Administrative Supreme Court has recently ruled, in the context of the capital gains tax charge applicable to non-residents on...
The CJEU has held in the United Biscuits case that pension fund management services provided to occupational pension schemes are not...
Happy Friday the 13th! Taxpayers who claimed the benefit of the UK’s CFC finance company exemption before 1 January 2019 will have shaken...
On 24 October, Advocate General (AG) Hogan opined that a company incorporated, and subject to corporation tax, in Gibraltar cannot avail...
As the 31 December 2019 deadline for the implementation of DAC6 into the national legislation of EU Member States draws closer,...