Direct taxation

57 articles available

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…

Highlights & Insights on European Taxation Please find below a selection of articles published this month (April 2024) in Highlights & Insights on European Taxation, plus one freely accessible…

We are happy to inform you that the latest issue of the journal is now available and includes the following contributions: Bruno Peeters, European Law Restrictions on Tax Authorities’ Use of…

Highlights & Insights on European Taxation Please find below a selection of articles published this month (March 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 (February 2024) in Highlights & Insights on European Taxation, plus one freely accessible…

Although the meaning of beneficial ownership in tax treaties first burst onto the scene in Indofood International Finance Ltd v JP Morgan Chase Bank N.A. London Branch [2006] EWCA Civ 158  and, for…

Highlights & Insights on European Taxation Please find below a selection of articles published December 2023 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 November in Highlights & Insights on European Taxation, plus one freely accessible article…

Highlights & Insights on European Taxation Please find below a selection of articles published in October 2023 in Highlights & Insights on European Taxation, plus one freely accessible article…