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....

The spectre of the section 899 “revenge” or “foreign investor” tax was still looming over us when we recorded a podcast with Arvind...

The Supreme Court in Dolphin Drilling dismissed the taxpayer’s appeal, agreeing with the Court of Appeal that the provision of...

Young drivers can get a specialised form of motor insurance if they have a device fitted to the car which records and transmits...

All has ended well for the Royal Bank of Canada (RBC) following the Supreme Court’s majority decision (4:1) that the UK does not have...

In a special episode of Slaughter and May’s Tax News podcast, we asked Arvind Ravichandran, Tax Partner at Cravath, Swaine & Moore LLP,...

“Mind the pennies and the pounds will look after themselves” is something my grandmother often said to me in days when pocket money was...

HMRC’s Transfer Pricing Guidelines for Compliance (GfC7) are promoted as “best practice approaches to transfer pricing to lower risk and...

To what extent are professional advisory fees associated with the disposal of a loss-making investment deductible as management expenses...

The main lesson to be learned is that it all depends on the specific facts and how they are presented to the fact-finding tribunal! JTI...

HMRC v Burlington Loan Management DAC is an important decision for the smooth running of secondary debt markets. It is also a helpful...

I’m sad to say we have reached the end of our round the world Tax Disputes podcast series but we are going out in style with a trip to...

In the fourth episode of our round the world Tax Disputes podcast series, we take you to India for a conversation with Mukesh Butani,...

We have launched our round the world Tax Disputes podcast series with the first episode covering Brazil. I enjoyed the conversation with...

The global minimum tax is now in effect in the UK for qualifying multinational groups for accounting periods beginning on or after 31...

Advisers and businesses would be wise not to hold out for finality and certainty before engaging with these highly complex and evolving...