European Tax

In its dispute concerning whether distribution payments were “royalties” for Australian withholding tax purposes, the Full Court of the...

If a tax treaty is engaged, it may be possible to ask HMRC to consider how that tax treaty will interact with the enquiry – that is what...

The net yield from the UK’s diverted profits tax (DPT) since it was introduced in April 2015, is £386m according to the latest statistics...