Aug 07, 2024 Belgium implements public country-by-country tax reporting By Nikolaas Van Robbroeck Bo Debreuck Applicable to financial years starting on or after 22 June 2024, large multinational companies and standalone companies with activities...
Jul 02, 2024 UK Election: how soon could Labour election tax pledges come into force? By Peter Clements Alison Dickie 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...
Jun 21, 2024 Workforce-related tax investigations: watch out for your workers By Helen Buchanan Philipp Redeker Cyril Valentin Laura Western Louis-Antoine Jacquet +2 more... Show less There are, of course, an infinite number of things that can prompt a tax investigation or audit – but within that plethora of...
May 08, 2024 A Kwik decision from the Court of Appeal in the latest ‘unallowable purposes’ case By Helen Buchanan The Court of Appeal has confirmed that the loan relationship unallowable purpose rule in section 441 CTA 2009 applies to deny interest...
Apr 16, 2024 Tax Indemnity Claims: Complying With the Notice Provisions in ‘Full-Recourse’ and ‘W&I-Backed’ M&A Deals By Emily Szasz Laura Western Bringing a contractual claim following the successful conclusion of an M&A transaction is sometimes unavoidable. It is important to...
Mar 08, 2024 Spring Budget 2024: The Hunt for Blue October By Alison Dickie Laura Western In an unusually rowdy House of Commons, the Chancellor delivered what will be his last Spring Budget before a UK general election widely...
Feb 14, 2024 Life sciences – what to expect in 2024 By Harriet Hanks Emma Franck-Gwinnell Adam Golden 2023 was marked by some real success stories in the life sciences and healthcare space, including ground-breaking new weight loss...
Jan 09, 2024 Employment, incentives and pensions: six key themes to look out for in 2024 By Amy Rentell 2023 was a busy year for updates in the employment, incentives and pensions space. And as we move into the new year, there are no signs...
Dec 13, 2023 Trends in tax disputes: what should businesses be aware of? By Laura Western Back in October, the global Freshfields Tax team published the Tax investigations and disputes across borders guide which, among other...
Dec 11, 2023 The OECD’s Pillar One proposal: where are we now? By May Smith Alison Dickie Laura Western The OECD’s Pillar Two proposal to introduce a global minimum tax is undoubtedly a hot topic in the corporate tax world at the moment....
Dec 07, 2023 German VAT law and ECJ rulings: how much VAT is due if invoices contain an incorrect overstatement? By Tanja Walter-Yadegardjam Hendrik Menzel EU Member States are required to transpose Council Directive 200/112/EC of 28 November 2006 on the common system of value added tax (the...
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...