3 December 2018
Under the tonnage tax regime, enterprises and individuals with seagoing vessels have the opportunity to be taxed on the basis of a deemed profit related to the ship's tonnage instead of the actual operating results. Read more here.
20 November 2018
The Gestore dei Servizi Energetici (GSE), the Italian institution promoting renewable energy, issued a statement providing an extension until 31 December 2019, for the waiver to tax benefits of the Italian “Tremonti Ambiente”. Our energy experts in Italy explore this in detail. This briefing is in Italian.
19 November 2018
In an article for Taxation Magazine, Tom Jarvis, David Jacob and Stephen Parker explain how UK insolvency priorities are likely to change as a result of the recent UK Budget.
24 October 2018
This briefing explores the recent ECJ decision that held that the conditions for the German trade tax domestic exemption rule for dividends from non-EU subsidiaries to German shareholders is in breach of EU law.