French companies should take precautionary action now in order to claim the French corporate income tax surcharge of 3% paid in 2014, 2015 and 2016. Last week, a so called
French Social Security Financing Act (SSFA) for 2016
The Social Security Financing Act (SSFA) for 2016 has been published in the Official Journal on 22 December 2016: Focus on the main measures. Termination indemnities paid to corporate officers,
Reclaiming withholding tax in France – Practical difficulties…
Continuing in the line of the Aberdeen case law, the ECJ confirmed on 10 May 2012 in their Santander decision that withholding tax levied in France on dividends paid to
In Memorium – A Tribute to the Father of EU Corporate Tax – Professor Albert J. Rädler (1933- 2012)
Rick Minor is a lawyer and e.commerce policy expert based in Luxembourg. He had the privilege to work with Professor Rädler in the firm´s Munich office from 1991 to 1994.
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