IBFD Journal Articles - Europe - Latest Articles
[28 January 2021] - European Union - Council
[28 January 2021] - European Union - Commission
[26 January 2021] - Spain - Tax Treaty Interpretation: A New Beginning?
[25 January 2021] - Albania - The Alignment of Albania’s Legislation with the EU Acquis: The Taxation of Cross-Border Profit Distributions
[18 January 2021] - France - Eqiom Revisited: The French Supreme Administrative Court Applies the Beneficial Owner Test under the EU Parent Subsidiary Directive
[18 January 2021] - Russia - Russian Approach to Withholding Taxation of Payments under Finance Leases
[15 January 2021] - Confédération Fiscale Européenne - Opinion Statement ECJ-TF 3/2020 on the General Court Decisions of 15 July 2020 in Ireland v. Commission and Apple v. Commission (Joined Cases T-778/16 and T-892/16) on State Aid Granted under Tax Rulings Fixing the Attribution of Profits to Permanent Establishments in Ireland
[14 January 2021] - European Union - Cash Pooling during and in the Aftermath of the COVID-19 Pandemic: Insights from Selected Court Cases
[13 January 2021] - Italy - Special Tax Regime Applicable to Contributions of Controlling and “Qualifying” Participations in Italy: Recent Developments
[12 January 2021] - Finland - Cross-Border Group Contribution, Freedom of Establishment and Final Losses
[12 January 2021] - Greece - Making the Mutual Agreement Procedure More Effective in Greece: A Commentary on the Guidelines for the Conduct of MAPs
[12 January 2021] - Netherlands - Entertainers and Sportspersons under the Revised Netherlands Tax Treaty Policy
[12 January 2021] - European Union - Domestic Excise Duties and the “Specific Purposes” Test: A Quasi-Harmonization Tale
[17 December 2020] - Netherlands - A Guide to the Netherlands DAC6 Guidelines
[14 December 2020] - Russia - An Analysis of the Russian Tax Monitoring Programme in Light of the OECD Concept of Cooperative Tax Compliance and the Experience of Other Countries