In this series, “Critical Thinking in the Time of COVID-19,” our European tax practice examines the next stage of analysis for corporates that have begun digesting the economic and legal impact of COVID-19 on their...more
4/6/2020
/ Compliance ,
Coronavirus/COVID-19 ,
Corporate Taxes ,
EU ,
France ,
Germany ,
International Tax Issues ,
Lobbying ,
Social Insurance Contributions ,
State Aid ,
UK
On September 24, 2019, the EU General Court (General Court) issued its long-awaited judgments in relation to the appeals brought against two European Commission (EC) decisions of 2015 concluding that tax rulings granted by...more
9/30/2019
/ Arm's Length Principle ,
Benchmarks ,
Business Profits ,
Corporate Counsel ,
Corporate Taxes ,
European Commission ,
Fiat ,
General Court of the European Union (GCEU) ,
Luxembourg ,
Member State ,
Netherlands ,
Regulatory Authority ,
Starbucks ,
State Aid ,
Tax Litigation ,
Treaty on the Functioning of the European Union (TFEU)
On 26 October 2017, the European Commission (the Commission) opened an in-depth investigation into UK statutory rules that exempt certain financing income earned by foreign subsidiaries of UK corporate taxpayers from UK tax....more
10/31/2017
/ Anti-Avoidance ,
Antitrust Investigations ,
Business Income ,
Controlled Foreign Corporations ,
Corporate Taxes ,
EU ,
European Commission ,
Financing ,
Foreign Subsidiaries ,
Multinationals ,
State Aid ,
Statutory Requirements ,
Tax Exemptions ,
Treaty on the Functioning of the European Union (TFEU) ,
UK ,
UK Brexit