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DEBRA The debt-equity bias reduction allowance (‘DEBRA’): the removal of the tax driven debt-equity bias? 30 May 2022
On May 11, 2022, the European Commission published an EU Directive proposal introducing a debt-equity bias reduction allowance (‘DEBRA’).
VAT Own staff required for a fixed establishment 08 Jun 2021
The Court of Justice of the EU (CJEU) stated in its important VAT case C 931/19 (Titanium) that own staff is required for a fixed establishment (FE) to be
VAT Major changes on 1 July 2021 in rules for retailers selling online across the EU 02 Apr 2021
If you are a retailer selling goods online across the European Union (EU), major changes will take place for your B2C business on 1 July 2021. In this article
International business European Union and China Comprehensive Agreement on Investment 22 Jan 2021
On the 30th of December 2020, the EU and China have concluded in principle the negotiations for a Comprehensive Agreement on Investment (CAI). This agreement