IBFD Journal Articles - Europe - Latest Articles
[4 February 2019] - European Union - Commission
[4 February 2019] - International - International and EU Measures for the Protection of Cultural Heritage: Towards Broader Use of Tax Breaks to Stimulate Private Engagement
[4 February 2019] - European Union - Council
[4 February 2019] - European Union - Parliament
[31 January 2019] - Italy - Critical Insights into the Tax Regime Applicable to a Transfer of a Business by an “Italian Permanent Establishment” in Exchange for Shares of the Transferee
[28 January 2019] - Confederation Fiscale Europeenne - Opinion Statement ECJ-TF 3/2018 on the ECJ Decision of 12 June 2018 in Bevola (Case C-650/16), Concerning the Utilization of “Definitive Losses” Attributable to a Foreign Permanent Establishment
[28 January 2019] - Austria - The New Wave of Cooperative Compliance Programmes and the Impact of New Technology
[28 January 2019] - European Union - The ATAD 2 Anti-Hybrid Rules versus EU Member State Tax Treaties with Third States: Is Override Possible?
[28 January 2019] - Italy - Permanent Establishment, “Building Sites” and “Observations” on the Commentary: Some Comments in Light of the Recent Supreme Court Decision in Case No. 28059
[28 January 2019] - European Union - The ATAD’s Interest Limitation Rule – A Step Backwards?
[21 January 2019] - Turkey - Recent Turkish Decision Finds that a Website Can Constitute a Permanent Establishment
[17 January 2019] - France - Commission v. France (Case C-416/17): How a Tax Dispute Gave the ECJ the Opportunity to Add a New Piece to its Cilfit (Case 283/81) Puzzle
[14 January 2019] - Ukraine - Recent Developments in the Area of Permanent Establishment
[14 January 2019] - Germany - Germany’s Anti-Treaty-Shopping Rule under ECJ Pressure
[14 January 2019] - Denmark - ECJ Decision in Bevola (Case C-650/16): A Missing Piece in the Marks & Spencer (Case C-446/03) Puzzle