/Passle/5832ca6d3d94760e8057a1b6/MediaLibrary/Images/63359ea2f636ea0e3436724f/2023-11-27-13-42-47-957-65649cd78f2529df401c63c6.png)
Corporates have long been exposed to the risk of potential criminal tax liability in certain jurisdictions – Italy, for example, where...
Freshfields Risk & Compliance
/Passle/5832ca6d3d94760e8057a1b6/MediaLibrary/Images/5e819f3d342a4f0db47fe579/2023-11-24-15-15-35-773-6560be17e81ea13b19c569bd.png)
The UK Chancellor of the Exchequer, Jeremy Hunt, has delivered the Autumn Statement 2023. The Office for Budget Responsibility (OBR)...
/Passle/5832ca6d3d94760e8057a1b6/MediaLibrary/Images/63359ea2f636ea0e3436724f/2023-11-20-16-54-04-539-655b8f2c4a0d511b80c3f67f.png)
As noted in the German section of our Tax investigations and disputes across borders guide, tackling tax avoidance has been a major focus...
/Passle/5832ca6d3d94760e8057a1b6/MediaLibrary/Images/63359ea2f636ea0e3436724f/2023-11-20-14-50-17-444-655b72294a0d511b80c39e53.png)
Taxpayers may seek to reach an out-of-court settlement with a tax authority for various reasons, including reaching a swift(er)...
/Passle/5832ca6d3d94760e8057a1b6/MediaLibrary/Images/63359ea2f636ea0e3436724f/2023-11-16-16-47-26-401-6556479e3d4d3db2aa2bac0b.png)
Earlier this week, the OECD released its annual set of statistics on the use of the mutual agreement procedure (MAP) in 2022. According...
/Passle/5832ca6d3d94760e8057a1b6/MediaLibrary/Images/63359ea2f636ea0e3436724f/2023-11-14-14-41-53-203-655387314840ccd7679b4ead.png)
As our colleagues have discussed here, here and here , the recent enactment of the Economic Crime and Corporate Transparency Act 2023...
/Passle/5832ca6d3d94760e8057a1b6/MediaLibrary/Images/63359ea2f636ea0e3436724f/2023-11-08-11-31-44-895-654b71a0da28edbfb4b89114.png)
The importance of environmental, social and governance (ESG) issues to businesses cannot be underestimated, with investors, lenders,...
/Passle/5832ca6d3d94760e8057a1b6/MediaLibrary/Images/63359ea2f636ea0e3436724f/2023-11-06-16-36-31-797-6549160f472ee91937cc3769.png)
As noted in our Tax investigations and disputes across borders guide, issues related to VAT are a common source of tax litigation in many...
/Passle/5832ca6d3d94760e8057a1b6/MediaLibrary/Images/63359ea2f636ea0e3436724f/2023-09-05-08-35-16-399-64f6e844ea2af615c7ed35f0.png)
We are continuing to see an increase in large-scale tax investigations and disputes across the globe. In light of the macroeconomic...
/Passle/5832ca6d3d94760e8057a1b6/MediaLibrary/Images/5b1a6c2741a1e912b050d698/2023-08-16-14-52-46-776-64dce2bee2547257850d56e6.jpg)
The interpretation and application of the UK tax unallowable purpose rule in sections 441-442 CTA 2009 (which may deny loan relationship...
/Passle/5832ca6d3d94760e8057a1b6/SearchServiceImages/2023-07-20-06-31-46-541-64b8d4d2e2257d7a89a2485d.jpg)
The German Federal Ministry of Finance (BMF) recently released the draft “Growth Opportunities Act” (Wachstumschancengesetz). If enacted,...
/Passle/5832ca6d3d94760e8057a1b6/SearchServiceImages/2023-07-12-08-16-51-184-64ae61730e1e537f775a6d46.jpg)
On 10 July 2023, the European Commission (Commission) published the much-awaited final version of the Implementing Regulation on...