On 11 February 2020 the Organisation for Economic Co-operation and Development (hereinafter the “OECD”) published the final version of the report “Transfer Pricing Guidance on Financial Transactions” (hereinaft…
The Dutch law on repayment of withholding tax on dividends distribution from Dutch resident companies may infringe the free movement of capital. Estonia and Luxembourg initiate the implementation of DAC 6 Direc…
Austria is considering introducing the digital service tax as of 1 January 2020. Based on the CJEU the national courts are not eligible to determine if certain requirements of a state aid regime are compatible …