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The Court of Justice of the European Union (CJEU) has recently issued a judgment (Case C-601/23) on the entitlement of a non-resident taxpayer in a loss-making position to recover withholding taxes bo...
Author(s): Maria Mera, Álvaro Fernández, Carmen Delgado
We are continuing to see a significant number of large-scale tax investigations and disputes internationally, and with governments across the world under pressure to raise revenues without increasing ...
Author(s): Laura Western
German tax resident investors holding fund units as private assets must prepare for the introduction of a supplementary exit taxation. The expected new rules are described below where the (limited) si...
Author(s): Dr. Tanja Walter-Yadegardjam, Prof. Dr. Norbert Schneider, Dr. Sebastian Röger, Franziska Leich
In the first Budget delivered by the Labour Party since 2010 (and the first given by a female Chancellor since the role came into existence over 800 years ago), Rachel Reeves announced an extensive ar...
Author(s): Alison Dickie, Laura Western
Yesterday, the Chancellor of the Exchequer, Rachel Reeves, unveiled this year’s Autumn Budget. Announcing a package of reforms aiming to raise £40bn in tax revenues, the Chancellor stated that the Aut...
Author(s): Dawn Heath, David Mendel, Jane Wolstenholme, Anika Prasad
After being re-elected for a second mandate in July 2024, EU Commission President Ursula von der Leyen has now announced the Commissioner-Designates who should sit in her new College of Commissioners ...
Author(s): Nikolaas Van Robbroeck, Lea Bareil
Almost all corporate taxpayers will have sought the advice of tax lawyers at one time or another – be it in the context of a transaction, a tax dispute, or otherwise – and the question may then arise ...
Author(s): Helen Buchanan, Laura Western
How the newly unveiled structure could deliver Europe’s next 5-year political ambitions The wait, at least for now, is finally over. Summer this year saw the trickling in of names for von der Leyen’s...
Author(s): Natalie Pettinger Kearney, Victor Garcia Lopez, Lea Bareil, Jimena Gonzalez