Nov 28, 2023 The increasing risk to corporate groups of criminal tax investigations across Europe By Sarah Bond Laura Western Corporates have long been exposed to the risk of potential criminal tax liability in certain jurisdictions – Italy, for example, where...
Nov 24, 2023 Autumn Statement 2023: tax cuts in the NIC of time? By Alison Dickie Laura Western The UK Chancellor of the Exchequer, Jeremy Hunt, has delivered the Autumn Statement 2023. The Office for Budget Responsibility (OBR)...
Nov 22, 2023 Unravelling the complexities of German transfer pricing audits By Philipp Redeker Viktoria von Abel As noted in the German section of our Tax investigations and disputes across borders guide, tackling tax avoidance has been a major focus...
Nov 20, 2023 Out-of-court settlements with tax authorities: the position in France By Cyril Valentin Juliette Brasart Taxpayers may seek to reach an out-of-court settlement with a tax authority for various reasons, including reaching a swift(er)...
Nov 16, 2023 2022 MAP statistics: what do they tell us? By Sarah Bond Laura Western Earlier this week, the OECD released its annual set of statistics on the use of the mutual agreement procedure (MAP) in 2022. According...
Nov 14, 2023 The Economic Crime and Corporate Transparency Act 2023: the practical implications from a tax perspective By Sarah Bond Laura Western As our colleagues have discussed here, here and here , the recent enactment of the Economic Crime and Corporate Transparency Act 2023...
Nov 08, 2023 ESG and tax transparency: the next frontier of tax disputes? By Sarah Bond Alison Dickie Laura Western The importance of environmental, social and governance (ESG) issues to businesses cannot be underestimated, with investors, lenders,...
Nov 06, 2023 VAT litigation in the EU: the role of international agreements By Katharina Kubik Annika Streicher As noted in our Tax investigations and disputes across borders guide, issues related to VAT are a common source of tax litigation in many...
Oct 18, 2023 Tax investigations and disputes across borders By Helen Buchanan Sarah Bond Laura Western We are continuing to see an increase in large-scale tax investigations and disputes across the globe. In light of the macroeconomic...
Aug 17, 2023 UK tax unallowable purpose challenges: where are we now? By Sarah Bond The interpretation and application of the UK tax unallowable purpose rule in sections 441-442 CTA 2009 (which may deny loan relationship...
Aug 01, 2023 Fifteen years after introducing the “trend setting” interest barrier rule, German Finance Ministry proposes further interest cap rule By Katharina Kubik Philipp Redeker Viktoria von Abel The German Federal Ministry of Finance (BMF) recently released the draft “Growth Opportunities Act” (Wachstumschancengesetz). If enacted,...
Jul 12, 2023 EU’s foreign subsidies regime officially kicks off – a new chapter for M&A and public procurement in the EU By Andreas von Bonin Merit Olthoff Martin McElwee Paul van den Berg Vanessa van Weelden Aytaç Çelebi Joanna Goyder +4 more... Show less On 10 July 2023, the European Commission (Commission) published the much-awaited final version of the Implementing Regulation on...