European Tax

The purpose of a double tax treaty is to allocate taxing rights between the parties to the treaty in a way which avoids double taxation....

Two recent trends in international taxation – an increase in taxpayers' obligations to document and share information with tax...

Following the path of tax audits stemming from the ECJ’s  rulings of February 2019 (the “Danish cases” rulings), the Spanish Tax...

In a ground-breaking ruling, the Spanish National Court (Audiencia Nacional) held that the burden of proof of abuse falls on the Spanish...

We all love a good Ramsay case.  Particularly one from the Supreme Court which does not upset the apple cart and require a re-learning of...

Whilst the Budget was dominated by the announcement of a multi-billion pound economic stimulus to deal with the economic impact of...

On 18 February, the Council extended the list of non-cooperative jurisdictions for tax purposes to the Cayman Islands, Palau, Panama and...

...or "Seeing as everyone else is now giving 'fact-checking a go'". When Labour published its 2019 Election manifesto last week it was...

The draft regulations to implement EU Directive 2018/822 (DAC 6) in the UK have been published alongside a consultation document. HMRC...

It is likely that the number of international tax rulings granted in the Netherlands will reduce significantly as a result of a new...

A recent UK tax tribunal decision, relating to the UK corporation tax treatment of a “tower” structure, serves as a useful reminder of...