Art 23 of the OECD and UN Model treaties are seldom exactly followed in state treaty practice. More often, the basic principles of relief by credit or exemption in arts 23A and B are tailored to meet…
Highlights & Insights on European Taxation
Please find below a selection of articles published this month (December 2024) in Highlights & Insights on European Taxation, plus one freely accessible…
Highlights & Insights on European Taxation
Please find below a selection of articles published this month (November 2024) in Highlights & Insights on European Taxation, plus one freely accessible…
Highlights & Insights on European Taxation
Please find below a selection of articles published this month (October 2024) in Highlights & Insights on European Taxation, plus one freely accessible…
Highlights & Insights on European Taxation
Please find below a selection of articles published this month (September 2024) in Highlights & Insights on European Taxation, plus one freely accessible…
Highlights & Insights on European Taxation
Please find below a selection of articles published this month (August 2024) in Highlights & Insights on European Taxation, plus one freely accessible…
Highlights & Insights on European Taxation
Please find below a selection of articles published this month (June 2024) in Highlights & Insights on European Taxation, plus one freely accessible article…
Highlights & Insights on European Taxation
Please find below a selection of articles published this month (May 2024) in Highlights & Insights on European Taxation, plus one freely accessible article…
The recent English Court of Appeal decision in Hargreaves Property Holdings Ltd v HMRC [2024] EWCA Civ 365 http://www.bailii.org/ew/cases/EWCA/Civ/2024/365.html has again examined the meaning of…
