IBFD Journal Articles - Europe - Latest Articles
[11 December 2019] - European Union/Spain - The ECJ’s Danish cases and the Spanish Withholding Tax Exemption in Respect of Interest Payments to EU Lenders: Some Reflections and Practical Implications
[10 December 2019] - European Union - Special Tax Zones in the European Union: Implementing Models under State Aid Rules
[28 November 2019] - Finland - The Application of the Finnish General Anti-Abuse Rule in Light of Article 6 of the EU Anti-Tax Avoidance Directive (2016/1164) – Some Initial Thoughts
[25 November 2019] - European Union - General Report of the 14th Annual GREIT Conference – Tax Sustainability in an EU and International Context
[22 November 2019] - European Union - Council
[22 November 2019] - European Union - Court of Justice
[22 November 2019] - European Union - Commission
[21 November 2019] - Confédération Fiscale Européenne - Opinion Statement FC 2/2019 Concerning the Implications of the Decision of the Court of Justice of the European Union in Iberdrola (Case C-132/16) on Input Tax Deductions
[20 November 2019] - Finland - Finland Introduces Changes to the Withholding Tax Treaty Claim Process for Non-Resident Portfolio Investors by Adopting the OECD’s Treaty Relief and Compliance Enhancement Package
[22 October 2019] - France - The French Crusade to Tax the Online Advertisement Business: Reflections on the French Google Case and the Newly Introduced Digital Services Tax
[15 October 2019] - European Union - Are Turnover-Based Taxes a Suitable Way to Target Business Profits?
[9 October 2019] - European Union - The Micula Case: A Rough Road for Dispute Resolution
[9 October 2019] - European Union - Resolving Disputes in a Lawless World
[9 October 2019] - Belgium - The Rise of Cooperative Compliance Programmes and the Rule of Law: A Comparison between Belgium and Italy
[3 October 2019] - Confédération Fiscale Européenne - Opinion Statement on European Tax Advisers’ Policy Priorities for the 2019-2024 EU Mandate