European Tax

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...

During a debate on the Spring Finance Bill, Gareth Davies, Exchequer Secretary to the Treasury, emphasised the UK government’s intention...

In order to achieve consistency, any jurisdiction adopting the global minimum tax or “GloBE” rules has to follow the Model Rules and the...

At a webinar on 18 January, the OECD presented its findings on the impact of international tax reform in advance of the full report which...

Draft legislation for the Electricity Generator Levy (EGL) was published on 20 December 2022 for inclusion in the Spring Finance Bill. It...

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