IBFD Journal Articles - Europe - Latest Articles
[13 August 2019] - European Union - Holding Companies and Leveraged Buy-Outs in the European Union Following BEPS: Beneficial Ownership, Abuse of Law and the Single Taxation Principle (Danish ECJ Cases C-115/16, 116/16, 117/16, 118/16, 119/16 and 299/16)
[13 August 2019] - Italy - Royalties Exceeding an Arm’s Length Value: Deemed (In)applicability of “Secondary Adjustments” in Italy
[13 August 2019] - Germany - Recent Changes to the German Fiscal Unity Regime Affecting Inbound Investors
[13 August 2019] - Conféderation Fiscale Européenne - Opinion Statement ECJ-TF 1/2019 on the ECJ Decision of 31 May 2018 in Hornbach-Baumarkt (Case C-382/16) Concerning the Application of Transfer Pricing Rules to Transactions between Resident and Non-Resident Associated Enterprises
[17 July 2019] - Luxembourg - Recent Luxembourg Tax Trends in the Private Equity Environment
[17 July 2019] - European Union - Council
[17 July 2019] - European Union - Commission
[16 July 2019] - Italy - Italian Supreme Court Decision on Indirect Taxation Applicable to a Surrender of Usufruct Rights over Immovable Property
[16 July 2019] - Austria - Cooperative Compliance in Austria
[16 July 2019] - Italy - Recent Legislation on the Tax Regime Applicable to “Retired Migrants”
[16 July 2019] - Confédération Fiscale Européenne - Opinion Statement FC 1/2019: CFE Response to the OECD Consultation Document: Addressing the Tax Challenges of the Digitalisation of the Economy
[9 July 2019] - European Union - Is ATAD a Black Hole? The Impact on International Tax Planning
[3 July 2019] - Greece - Underlying Foreign Corporate Tax Credits in the Greek Tax Treaty Network
[3 July 2019] - Greece - Amendments to the Thin Cap Rule, the CFC Rule and the GAAR Following ATAD Implementation
[20 June 2019] - European Union - Commission