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...
Freshfields Risk & Compliance
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We are continuing to see a significant number of large-scale tax investigations and disputes internationally, and with governments across...
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German tax resident investors holding fund units as private assets must prepare for the introduction of a supplementary exit taxation....
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In the first Budget delivered by the Labour Party since 2010 (and the first given by a female Chancellor since the role came into...
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Yesterday, the Chancellor of the Exchequer, Rachel Reeves, unveiled this year’s Autumn Budget. Announcing a package of reforms aiming to...
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After being re-elected for a second mandate in July 2024, EU Commission President Ursula von der Leyen has now announced the...
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,...
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How the newly unveiled structure could deliver Europe’s next 5-year political ambitions The wait, at least for now, is finally over....
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Applicable to financial years starting on or after 22 June 2024, large multinational companies and standalone companies with activities...
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Tax has been a hot topic for all political parties in the run up to the UK general election on 4 July 2024 with numerous tax assurances...
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There are, of course, an infinite number of things that can prompt a tax investigation or audit – but within that plethora of...
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The Court of Appeal has confirmed that the loan relationship unallowable purpose rule in section 441 CTA 2009 applies to deny interest...