IBFD Journal Articles - Europe - Latest Articles
[28 January 2020] - Belgium - The Constitutional Implications of an EU Arm’s Length Principle
[28 January 2020] - European Union - Final Losses in Respect of Cross-Border Mergers: Memira (Case C-607/17) and Holmen (Case C-608/17)
[28 January 2020] - European Union - Opinion Statement ECJ-TF 3/2019 on the ECJ Decision of 22 November 2018 in Sofina (Case C-575/17) on Withholding Taxes, Losses and Territoriality
[28 January 2020] - France - French Tax Audits and the New Tax Warranty Scheme
[23 January 2020] - Greece - Tax Loss Utilization through Company Reorganizations
[23 January 2020] - European Union - The “Torino-Busan Declaration”: Identifying Priorities in an International Setting for Tax Professionals and Taxpayers
[20 January 2020] - Germany - Mandatory Disclosure Rules: Spotlight on Germany
[16 January 2020] - Portugal - Comment on Galeria Parque Nascente (Case C-438/18) Regarding the Deductibility of Interest in the Context of a Neutral Merger
[19 December 2019] - European Union - Commission
[19 December 2019] - European Union - Council
[19 December 2019] - European Union - Court of Justice
[16 December 2019] - European Union - Taxpayers’ Rights
[16 December 2019] - Italy - Issues Regarding the Territorial Qualification of Income Deriving from the Exploitation of Image Rights in Italy
[12 December 2019] - Finland - Finnish Case on the Taxation of Dividends from a Luxembourg SICAV Referred to the ECJ
[12 December 2019] - France - French Tax Audits and Criminal Tax Cases