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The Rise of Digital Services Taxes

European Union, OECD, United Kingdom - December 23 2019 Governments are starting to catch up with online businesses. Multinational businesses providing online advertising services, selling consumer data…

Andrea Tempestini, Antoine Vergnat, James Ross, Nancy G. Ross, Romain Desmonts, Sarah Gabbai.

The Rise of Digital Services Taxes

European Union, OECD, United Kingdom, USA - November 13 2019 Having failed to reach an EU-wide unanimous consensus on an earlier EU Commission proposal for a DST Directive, certain EU countries, including…

Andrea Tempestini, Antoine Vergnat, James Ross, Romain Desmonts, Sarah Gabbai.

Collective Investment Schemes & EU Holding Companies: A Multijurisdictional Analysis in Light of the CJEU Danish Cases

Denmark, European Union - July 12 2019 On 26 February 2019, the Court of Justice of the European Union (CJEU) issued long-awaited judgments in a group of cases concerning the Danish…

Andrea Tempestini, Carlo Maria Paolella, Davide Massiglia, Emidio Cacciapuoti, Luca Angelini.

CJEU Rules on Parent-Subsidiary & Interest and Royalties Directives Anti-abuse Clauses

European Union - March 5 2019 The Judgments The most relevant statements of the CJEU judgements can be summarized as follows: Even in the absence of domestic or agreement-based…

Andrea Tempestini, Carlo Maria Paolella, Emidio Cacciapuoti.

Italy introduces new rules to increase certainty of tax law

Italy - August 17 2015 The Italian Government has finally approved the long-awaited act on “certainty of law in the relationships between tax authority and tax payers”…

Mario Martinelli.