European Tax

As we previously reported, on 28 April 2025 the UK government announced a technical consultation on draft legislation (the Draft...

How foolish I was for thinking that occasions such as an Autumn Budget or Spring Statement would no longer be followed by a “tax...

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

The Spanish Supreme Court recently ruled on the criteria to be used to allocate (part of) the general management and administrative...

Having introduced more than twenty brand-new taxes since the turn of the millennium — at a rate of roughly one new tax per year — did the...

The changes proposed by the UK government in its consultation on the reform of the transfer pricing, permanent establishment and diverted...

One of the consequences of the entry-into-force of the Italian requirement for virtual asset service providers (VASPs) and e-wallet...

The Spanish tax authorities have recently published a binding tax ruling (V0066-22 dated 18 January 2022) which concluded that, in...

In a decision dated 11 December 2020 (Valueclick case), previously covered in this blog, the French Administrative Supreme Court (Conseil...

The OECD has issued updated guidance on tax treaties and the impact of the COVID-19 pandemic which adopts broadly similar views on...

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

Three years after entering into force, the time has come to assess the effectiveness of the voluntary disclosure procedure for hidden...

The Egyptian Government recently announced plans to limit the application of a reduced rate of dividend withholding tax under the...

HMRC has issued guidance providing some comfort in respect of the question whether employees who do not normally work in the UK, but are...

The Dutch government has released its budget plans for 2020, as well as certain tax proposals. The introduction of a withholding tax on...