Insights
Insights
Italy: The Italian Investment Management Exemption law: new implementing rules
In 2023 Italy amended the domestic permanent establishment (“PE”) definition
Luxembourg: The Luxembourg Administrative Court’s Interpretation of Loan vs. Equity Characteristics
A transaction even if formally structured as a loan may
Netherlands: EU Commission initiates infringement procedure over investment fund taxation rules
On 25 July 2024, the European Commission published its
Sweden: Sweden and WHT reclaims – CJEU GA Opinion in favour of Finnish pension institution
On 21 March 2024, Attorney General (GA) Collins of
Germany: Real Estate funds – significant tax law changes enacted
On 22 March 2024, the German parliament approved a bill
Zambia: Zambia 2024 Tax Changes
Zambia's 2024 Budget aims to unlock economic potential through policy
