Interest and Royalty Directive
2 articles available
Dennis Weber
(Amsterdam Centre for Tax Law (ACTL) of the University of Amsterdam; Loyens & Loeff)
,
Maurits van de Sande
September 2, 2016
If the UK leaves the EU, this would have immediate consequences for direct taxation.[1] We saw in the first post that the EU fundamental freedoms, EU provisions on State aid and EU directives and…
June 30, 2016
When UK voters went to the polls on 23 June 2016 and voted by a slim majority to leave the European Union, few of them had in mind the impact on taxation. Future generations are unlikely to view it…