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German rules concerning the forfeiture of corporate income tax (CIT) losses carried forward in the case of a change in a company's ownership have been declared unconstitutional by the German Constitutional Court. 19 May 2017
A taxpayer can appeal against a penalty imposed by its home jurisdiction for failing to supply information requested by a foreign tax authority and can challenge the relevance of the information requested, the Court of Justice of the European Union (CJEU)... 19 May 2017
The patent box regime enables UK companies to elect for a lower tax rate for profits earned from patented inventions and certain other intellectual property rights. The tax rate is being phased in but will be 10% by 1 April 2017.
The Common Reporting Standard (CRS) is a way for countries to automatically exchange tax information that has been developed by the Organisation for Economic Cooperation and Development (OECD).
With a top rate of corporate income tax (CIT) in France of 38%, it is very important for groups of companies operating in France to adopt structures which ensure that losses arising in the group can be offset. This guide considers the ways to achieve this....
Non-UK companies sometimes want to maintain status as non-resident companies for UK tax purposes, which involves adhering to the UK's rules on corporate residence.
This guide was updated in May 2017.
This guide provides an introduction to the UK's Diverted Profits Tax (DPT). DPT is aimed at multinationals operating in the UK and is primarily an anti-avoidance measure.
A European Parliament committee has backed plans that would allow member states to reduce VAT on e-publications. 05 May 2017
SPEED READ: By autumn 2017, it is expected that it will be a criminal offence in the UK if a business fails to prevent its employees or any person associated with it from facilitating tax evasion. Businesses need to start considering the implications of this... 11 Apr 2017
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