European Tax

Where should the line be drawn between the prohibition on State aid and Member States’ fiscal autonomy? According to the Commission and...

The General Court released its decision in the UK's and ITV's appeals against the Commission's decision that the UK's CFC finance company...

The Apple case is seen as raising the (very) hot topic of how a multinational group like Apple should be taxed in a modern, digital...

Happy Friday the 13th! Taxpayers who claimed the benefit of the UK’s CFC finance company exemption before 1 January 2019 will have shaken...

The long-awaited judgments by the General Court of the EU – on whether unlawful stated aid purportedly granted by the Netherlands and...

The European Court ruled yesterday that the EU Commission had not been able to demonstrate that the advance pricing agreement between...

A lot has happened since April when the European Commission published its full decision on the UK’s CFC rules explaining why it considers...

Earlier this year, Zoe Andrews wrote that the General Court's decision in the Polish retail tax State aid case paves the way for digital...

The European Commission recently published its decision to initiate a State aid investigation into Dutch tax rulings relating to Nike....

The time limit for the UK to appeal the EU’s State aid decision in relation to the UK’s CFC regime is fast approaching, and we still do...

The EC has decided to open an in-depth investigation into whether Luxembourg may have granted illegal state aid to the Huhatmäki group....

A feature of all the DSTs described in Deeksha Rathi’s earlier post is that they apply only to digital businesses that generate global...

Now that they have had a chance to digest the decision in the EU State aid investigation into certain aspects of the UK CFC rules,...

The full decision in the EU State aid investigation into the UK CFC rules for non-trading finance profits (“NTFP”) has now been...