In May the European Court of Justice (ECJ) found that French tax legislation is contrary to EU law when it taxes nationally-sourced dividends paid to certain investment funds which are resident in another state. Nadine Gelli, Eduardo Gracia and Manuel Paz of Ashurst explain why this break-through decision opens the door to a significant number of claims for full refunds to be filed by both EU and non-EU investment funds in France and all across Europe.
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Luis Coronado suggests companies should embrace technology to assist with TP data reporting, as the ‘big four’ firm unveils a TP survey of over 1,000 professionals
KPMG Netherlands’ former head of assurance also received a permanent bar and $150,000 fine; in other news, asset management firm BlackRock lost a $13.5bn UK tax appeal