International Tax

The Future of Transfer Pricing – Focus on France

This article was first published in Les Cahiers de l’IFA, volume 102, The future of transfer pricing, July 2017   Download the original version of this article   This article

How to get through the fiscal Middle Ages in Europe ?

For a millennium, Europe experienced a chaotic transition from the Roman Empire order to the one of nation states that emerged during the Renaissance. During this period of time, the

New R&D Tax Incentive in Poland since January, 2016

Since January 1st, 2016, companies operating in Poland have been able to deduct the amount of certain R&D-related expenditures from their taxable base. More specifically, they can deduct: 130% of

Current issues in EU tax litigation in the UK courts

The last decade has seen a significant increase in litigation in the United Kingdom in which taxpayers have challenged various provisions of the UK corporate tax legislation on the basis