European Tax

Does an Italian investment manager create a permanent establishment for a foreign investment vehicle? Not necessarily – especially now...

A recent Italian Supreme Court decision could have far-reaching consequences for Italian tax provisions on cross-border dividend...

Starting on 1 January 2021, dividends and capital gains earned by qualifying EU/EEA based investment funds (EU/EEA Funds) are exempt from...

The Dutch Supreme Court decided in the Köln Aktienfonds Deka (KA DEKA) case that foreign investment funds are eligible for a refund of...

The Dutch Supreme Court’s assessment whether the shareholder and distribution requirements for fiscal investment institutions (FII) in...

German investment tax law continues to be in development. The German Investment Tax Act (Investmentsteuergesetz 2018, InvTA 2018) has...