Apple wins EU state aid battle over Irish tax structure The European General Court (EGC) has ruled against the European Commission in the Apple case, meaning the US company does not have to repay €13 billion ($14.8 billion) in state aid benefits it received in Ireland. By Josh White July 15 2020
Portuguese Supreme Administrative Court clarifies law on VAT and real estate development Andreia Pereira of Morais Leitao analyses the findings of the judiciary in a recent real estate case which called for clearer interpretation of the Portuguese VAT code against EU law. By Andreia Gabriel Pereira July 10 2020
Italian Central Revenue permits majority stake contributions into newcos Gian Luca Nieddu and Barbara Scampuddu of Hager & Partners discuss the recent decision which ruled that the contribution of a majority stake into a new company was not an abuse of the law. By Barbara Scampuddu & Gian Luca Nieddu July 03 2020
Considering post-pandemic tax policies for Brazil Gil Mendes and Maria Fernanda Fidalgo of Mattos Filho outlines potential steps that Brazil should take to mitigate the economic devastation caused by the coronavirus pandemic. By Gil Mendes & Maria Fernanda Fidalgo Fernandes da Cunha June 30 2020
Portugal undertakes a layered tax response to mitigate COVID-19 hit economy José Maria Montenegro of Morais Leitão discusses how the Portuguese government has moved to assist businesses affected by the ongoing COVID-19 outbreak. By José Maria Montenegro June 04 2020
Brazil’s judiciary are set for an equally challenging second half to 2020 Alessandra Gomensoro of Mattos Filho considers how the coronavirus pandemic may cause further discontent for the already overwhelmed Brazilian judiciary. By Alessandra Gomensoro June 03 2020
Two tax enforcement cases highlight PE risk in China Lewis Lu of KPMG China looks at two case studies of how the Chinese tax authorities have interpreted permanent establishment rules strictly. By Lewis Lu June 01 2020
Australia updates measures to prop-up COVID-19 hit economy Paul McNab of DLA Piper summarises tax-related developments from May 2020, as Australia continues its economic response to the COVID-19 outbreak. By Paul McNab May 31 2020
Dutch tax case provides developments on private equity fund structuring Roderik Bouwman and Gabriël van Gelder of DLA Piper Netherlands take a closer look at a recent judgment by the Dutch Supreme Court on the laws surrounding the structuring of private equity funds. By Gabriël van Gelder & Roderik Bouwman May 28 2020
IRS issues APA statistics for 2019 Mark Martin and Thomas Bettge of KPMG in the US discuss the most recent U.S. APA statistics in the context of broader trends. By Mark Martin & Thomas Bettge May 21 2020
MNEs to face obstacles in acquiring Swedish companies with significant IP Karolina Viberg and Maria Andersson of KPMG Sweden analyse a judgment by the Administrative Court of Appeal of Stockholm that has implications for multinational enterprises (MNEs) that are contemplating to acquire a S... By Karolina Viberg & Maria Andersson May 11 2020
