Corporate Taxes, Subsidiaries, International Tax Issues

Nordcurrent: Interpreting Anti-Abuse Rules

Cadwalader, Wickersham & Taft LLP on 5/29/2025

On 3 April 2025, in the case of Nordcurrent Group UAB (C-228/24) (“Nordcurrent”) the Court of Justice of the European Union (the “CJEU”) provided a preliminary ruling on the interpretation of the anti-abuse provisions in...more

Luxembourg: The EU Parent Subsidiary Directive And Gibraltar

Goodwin on 1/18/2021

On 1 December, 2020, the Luxembourg tax authorities issued circular L.I.R 147/2, 166/2 and eval. n°63 on the application of EU Directive 2011/96 on the common system of taxation applicable in the case of parent companies and...more

UK Tax Round Up - June 2019

Proskauer Rose LLP on 7/1/2019

Guernsey SPV not resident in the UK - In Development Securities plc and others v HMRC, the Upper Tribunal (UT) has overturned the prior discussion of the First-tier Tribunal (FTT) in favour of the taxpayer in an important...more

Australian Senate Economics Committee Hands Down Report on Corporate Tax Avoidance

Jones Day on 6/7/2018

The Commonwealth Senate Economics Committee (a standing committee composed by members of the upper house of Parliament) handed down its long-awaited final report on corporate tax avoidance in Australia. The final report is...more

Main Effects of U.S. Tax Reform on Foreign Taxpayers

Holland & Knight LLP on 1/3/2018

President Donald Trump signed the U.S. tax reform bill previously entitled the Tax Cuts and Jobs Act into law on December 22, 2017, enacting comprehensive U.S. tax reform with most provisions becoming effective starting on...more

Corporate Taxes › Subsidiaries › International Tax Issues

Nordcurrent: Interpreting Anti-Abuse Rules

Luxembourg: The EU Parent Subsidiary Directive And Gibraltar

UK Tax Round Up - June 2019

Australian Senate Economics Committee Hands Down Report on Corporate Tax Avoidance

Main Effects of U.S. Tax Reform on Foreign Taxpayers

"My best business intelligence, in one easy email…"