European Tax

A recent binding tax ruling (V2200-23) issued by the Spanish tax authorities introduces a favourable change to the criteria to be met to...

In our post published last November, we mentioned several tax measures included in two key draft bills which could affect foreign...

Recently, the highest court in the Netherlands ruled that (a) uncovered call options cannot be regarded as a participation, and (b)...

Shortly after the approval of the new Financial Transaction Tax and Digital Services Tax, the Spanish Government has submitted to...

Somewhat hidden among the massive volume of tax legislation that came out as part of the 2021 Dutch budget on 15 September 2020, three...

Multinationals based in the Netherlands should prepare for an increase in their Dutch tax burden. A number of measures, including changes...