Direct taxation

Jonathan Schwarz (Temple Tax Chambers; King’s College London)

What is the main purpose of a transaction?

November 3, 2022

Even before introduction of the BEPS PPT, the UK has had purpose-based provisions in various forms, designed to limit access to treaty benefits in its double tax treaties since the 1960’s. Its…

Giorgio Beretta (Amsterdam Centre for Tax Law (ACTL) of the University of Amsterdam; Lund University) , Dennis Weber (Amsterdam Centre for Tax Law (ACTL) of the University of Amsterdam; Loyens & Loeff)

The Contents of Highlights & Insights on European Taxation, Issue 10, 2022

October 25, 2022

Highlights & Insights on European Taxation Please find below a selection of articles published this month (October 2022) in Highlights & Insights on European Taxation, plus one freely accessible…

Giorgio Beretta (Amsterdam Centre for Tax Law (ACTL) of the University of Amsterdam; Lund University) , Dennis Weber (Amsterdam Centre for Tax Law (ACTL) of the University of Amsterdam; Loyens & Loeff)

The Contents of Highlights & Insights on European Taxation, Issue 9, 2022

September 23, 2022

Highlights & Insights on European Taxation Please find below a selection of articles published this month (September 2022) in Highlights & Insights on European Taxation, plus one freely accessible…

Giorgio Beretta (Amsterdam Centre for Tax Law (ACTL) of the University of Amsterdam; Lund University) , Dennis Weber (Amsterdam Centre for Tax Law (ACTL) of the University of Amsterdam; Loyens & Loeff)

The Contents of Highlights & Insights on European Taxation Issue 8, 2022

August 30, 2022

Highlights & Insights on European Taxation Please find below a selection of articles published this month (August 2022) in Highlights & Insights on European Taxation, plus one freely accessible…

Giorgio Beretta (Amsterdam Centre for Tax Law (ACTL) of the University of Amsterdam; Lund University) , Dennis Weber (Amsterdam Centre for Tax Law (ACTL) of the University of Amsterdam; Loyens & Loeff)

The Contents of Highlights & Insights on European Taxation, Issue 7, 2022

July 22, 2022

Highlights & Insights on European Taxation Please find below a selection of articles published this month (July 2022) in Highlights & Insights on European Taxation, plus one freely accessible article…

Giorgio Beretta (Amsterdam Centre for Tax Law (ACTL) of the University of Amsterdam; Lund University) , Dennis Weber (Amsterdam Centre for Tax Law (ACTL) of the University of Amsterdam; Loyens & Loeff)

The Contents of Highlights & Insights on European Taxation, Issue 6, 2022

June 28, 2022

Highlights & Insights on European Taxation Please find below a selection of articles published this month (June 2022) in Highlights & Insights on European Taxation, plus one freely accessible article…

Jonathan Schwarz (Temple Tax Chambers; King’s College London)

VAT Fixed establishment = permanent establishment? or, should direct and indirect tax practitioners talk to each other?

June 6, 2022

The very recent CJEU judgement in Berlin Chemie A. Menarini v Administraţia Fiscală pentru Contribuabili Mijlocii Bucureşti (Case C-333/20) ECLI:EU:C:2022:291, admirably examined by Giorgio Beretta…

Giorgio Beretta (Amsterdam Centre for Tax Law (ACTL) of the University of Amsterdam; Lund University) , Dennis Weber (Amsterdam Centre for Tax Law (ACTL) of the University of Amsterdam; Loyens & Loeff)

The Contents of Highlights & Insights on European Taxation, Issue 5, 2022

May 23, 2022

Highlights & Insights on European Taxation Please find below a selection of articles published this month (May 2022) in Highlights & Insights on European Taxation, plus one freely accessible article…