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  • Stef van Weeghel Stef van Weeghel is moving to Linklaters at the beginning of September after more than 20 years as head of tax at Stibbe in Amsterdam. Van Weeghel described the move as a challenging opportunity to establish a Dutch tax practice for Linklaters, who approached him first about six months ago.
  • Vaudoyer Cross border tax specialist James Vaudoyer has joined Hogan & Hartson's Paris office as a partner. He has moved from the Paris office of Freshfields Bruckhaus Deringer.
  • Chris Wales examines the true meaning the recent UK private equity taxation debate
  • What do Islamic finance arrangements mean for the tax director or adviser? King & Spalding's Kevin Conway and Suzanne Feese analyse the different tax approaches in the US and the UK
  • Sixth VAT Directive – Article 13B(d)(6) – Exemption – Special investment funds – Meaning – Definition by the member states – Discretion – Limits – Closed-ended funds.
  • Directive 69/335/EEC – Indirect taxes on the raising of capital – National provisions which provide for notarial fees to be charged for the authentication of the transfer of shares in limited liability companies – Tax decision – Classification as a ‘duty similar to capital duty’ – Prior formality – Duties on the transfer of securities – Duties paid by way of fees or dues.
  • Sixth VAT Directive – Article 17(3) and (4) – Refund of VAT – Eighth VAT Directive – Refund of VAT to taxable persons not established inside the country – Articles 3(b) and 9, second paragraph – Annex B – Certificate of status as a taxable person – Legal scope – Thirteenth VAT Directive – Refund of VAT to taxable persons not established in Community territory – Article 1(1) – Concept of ‘business’.
  • Gibraltar has made a significant change in its tax policy
  • Mobile telecommunications companies in the UK and Austria have failed to convince the European Court of Justice that they should be allowed to reclaim value added tax (VAT) from the cost of the licences they won in 1999 to operate new frequencies
  • The new law firm of Locke Lord Bissell & Liddell will have a tax team of 44 professionals and a niche in insurance tax