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Welcome to the European Tax Blog.

Some of Europe's brightest legal minds look at the tax issues across Europe which could impact multinational businesses.

162 results for: slaughterandmay
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In September 2022, Brazil and the UK announced a first round of negotiations for a double taxation agreement (DTA) following several...
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In what is thankfully an unusual occurrence in legal practice, I was about to press send on an email advising a client on an issue (in...
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Against a background of some “difficult decisions” being taken by Chancellor Jeremy Hunt in his 2022 Autumn Statement on 17 November...
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Undoubtedly, the UK’s Autumn Statement delivered by Chancellor Jeremy Hunt on 17 November 2022 reflected some difficult decisions (see...
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I may have previously complained about the stream of consultations on different aspects of the OECD's international tax reform project,...
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At the end of 2023, certain EU laws and rights retained as part of domestic law in the UK following its departure from the EU will fall...
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VAT has often held the answer to many of life's greatest mysteries. Why does my sandwich cost more if I eat in rather than eat out? Or if...
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Following the Upper Tribunal's decision in BlackRock that third party covenants (i.e. not from the borrower itself) could not be taken...
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On 20 July 2022, the UK Government released draft legislation intended to implement a number of changes to the research and development...
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With Article 7 of the OECD's Multilateral Instrument containing a Principal Purpose Test (or PPT) tax authorities, taxpayers and tax...
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The US has finally passed some tax legislation in the form of the Inflation Reduction Act. But before you get too excited, it does not...
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At first instance, Euromoney had been decided in favour of the taxpayer and my colleague’s post on the decision surmised that “HMRC may...
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That might sound like a strange question, but it lurks just beneath the surface of the Upper Tribunal’s keenly-awaited decision in...
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The one-week consultation left little time to comment on the draft legislation for the Energy (Oil and Gas) Profits Levy (the Levy) which...
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"We understand that some readers of this decision may find it surprising that an artificial series of transactions which, on the...
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The draft Energy (Oil and Gas) Profits Levy Bill published on 21 June 2022 (the Bill) shows the difficulty, and danger, of using purpose...