Firm
The Court of Appeal ruling clarifies that treaty benefits are not abusive where transactions are commercially driven, providing greater certainty on “main purpose” anti-avoidance tests
Despite the Netherlands featuring an unusual concentration of World Tax-ranked technology-led providers, sources believe there’s a long way to go to challenge the established players
Ethics seems to be playing a subservient role to an entitlement culture borne out of a pervasive ‘revenue at all costs’ mentality at the big four
Historical World Tax data suggests the ‘largest law firm merger in history’ may not pose a serious threat to the world's leading tax practices
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Sponsored by DLA Piper AustraliaAlex Lebsanft and Sarah Gard of DLA Piper Australia analyse a recent Full Federal Court decision on the Australian Taxation Office’s application of the country’s anti-avoidance rules to treat capital returns as dividends -
Sponsored by DLA Piper NetherlandsJian-Cheng Ku and Taco Pennings of DLA Piper Netherlands discuss a recent ruling by the Dutch Supreme Court regarding the calculation of corporate income tax interest
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Sponsored by VdATiago Marreiros Moreira and Rita Pereira de Abreu of VdA explain how the ruling eases administrative hurdles for foreign pension funds claiming Portuguese withholding tax exemptions
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