TOGCs and leases - a rich tapestry
As the Bayeux Tapestry pays its visit to London, bringing with it the spirit of entente, it seems as good a time as any for a UK tax...
Data centres and permanent establishments: Italy’s expanding enforcement meets treaty limits
In recent years, Italy has become one of the jurisdictions most closely scrutinising whether digital infrastructure can give rise to a...
Drawing the line: when does an online store escape the Italian DST's marketplace definition?
The first reported Italian judicial decision on the Digital Services Tax (DST) provides welcome guidance for online retailers operating...
New German RETT reform removes double taxation risk on share deals
Germany has finally put to rest one of the most controversial aspects of real estate transfer tax (RETT) practice: the risk of being...
The Securities Transfer Tax
Draft legislation implementing the new Securities Transfer Tax (STT) was published on 13 July. STT is a new single, digital,...
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