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  • Sixth VAT Directive – Place of supply for tax purposes – Article 9 – Supply of services connected with immovable property – Transmission of the fishing rights over a particular part of a stretch of water.
  • Sixth VAT Directive – Exemptions within the territory of the country – Supplies of dental prostheses by dentists and dental technicians – Intra-Community supply – Deduction of input tax.
  • Sixth VAT Directive – Definition of economic activity – Bodies governed by public law as taxable persons – Auction of licences to use frequencies for third‑generation telecommunications services [UMTS/IMT-2000].
  • Indirect taxes on the raising of capital – Directive 69/335/EEC – Disposal of shares of a limited company.
  • Freedom of movement for persons; Article 18 EC; Freedom of establishment; Article 43 EC; Direct taxation; Taxation of notional increases in value of substantial shareholdings where tax residence transferred to another Member State; exit taxes; the Netherlands' exit tax regime;
  • Sixth VAT Directive – Definition of economic activity – Bodies governed by public law as taxable persons – Auction of licences to use frequencies for third‑generation telecommunications services [UMTS] and for GSM-DCS-1800 and TETRA.
  • Action for annulment – State aid –Decision 2003/442/EC– Tax measures adopted by a regional or local authority – Reductions on the rate of income tax for natural and legal persons having their tax residence in the Azores – Classification as State aid – Selective nature – Justification by the nature and overall structure of the tax system – Obligation to state reasons – Compatibility with the common market.
  • Heather Gething, head of tax planning and disputes at Herbert Smith's London office, will now be able to represent the firm's tax clients in the higher UK courts.
  • John Petrella Jr, formerly an Internal Revenue Service (IRS) employee, joined PricewaterhouseCoopers' Washington office as the managing director of the IRS service team. While at the IRS, Petrella was the strategic initiative owner for large and medium-sized businesses re-engineering and issues management/ resolution strategy.
  • Vagit Alekperov, president of LUKOIL – a Russian oil company, has said that the lack of tax breaks on investment funds, which the industry needs for development projects, is hampering economic progress for oil companies. Alekperov made the comments to Vedomosti, a Russian business newspaper.