A closer look at Netherlands’ 2020 Memorandum on Tax Treaty Policy Roderik Bouwman and Ilse Lagerweij of DLA Piper discuss the 2020 Memorandum on Tax Treaty Policy looking more specifically at changes that have been introduced since 2011 including the minimum standards of the MLI. By Ilse Lagerweij & Roderik Bouwman March 03 2021
Central Revenue rules on the business contribution of a PE in Italy By Barbara Scampuddu & Gian Luca Nieddu March 02 2021
Reviewing exchange of information: The case of Cyprus By Konstantinos Nanopoulos & Nicholas Demiroglou & Victoria Iliopoulou February 26 2021
Greece introduces enhanced tax incentives for research and development By Stella Saritzoglou February 25 2021
Switzerland publishes draft practice on VAT succession for asset deals By Matthias Höhn & Romy Mueller March 02 2021
The German TP world of 2021: Increased tax disputes and litigation expected By Philip de Homont & Yves Hervé February 26 2021
Italy amends regulation of advance rulings By Alessandro Valente & Federico Vincenti February 02 2021
The arrival of DAC6 in Cyprus By Konstantinos Nanopoulos & Nicholas Demiroglou & Victoria Iliopoulou January 25 2021
Italy: The case law on non-interest bearing loans and the arm’s-length principle By Barbara Scampuddu & Gian Luca Nieddu January 12 2021
Conseil d’Etat recharacterises the existence of a PE in the digital economy By Hugo Levit & Nicolas Duboille February 02 2021
Tax liability insurance: An innovative alternative to APAs By Dean Andrews & Martijn de Lange January 27 2021
France: Twin cases reduce the scope of taxing capital gains on sale of French shares By Alexia Dal Ponte & Nicolas Duboille January 25 2021
A closer look at tax assessments in Luxembourg By Mariana Cohen Margiotta & Xavier Sotillos Jaime January 20 2021