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…
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…
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…
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…
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…
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…
Territorial connection (or its more fashionable name “nexus”) for tax purposes is expressed in a variety of ways in domestic and international legal instruments. Permanent establishment in article 5…
In a judgment rendered on 5 October 2021 (case 2C_891/2020), the Swiss Federal Supreme Court upheld the decision by the Federal Administrative Court of 18 September 2020 (case A-7028/2018), which had…
Case law on thepurpose of transactions is starting to develop around the world. Is there a common pattern?
Whether a financing structure was a “tax avoidance arrangement” under now repealed general…
