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Cette newsletter couvre les actualités en matière fiscale du 6 au 12 avril 2012.

Where two or more appeals before the First-tier Tribunal (FTT) raise a related issue, the Tribunal may nominate one of them as a 'lead case' and stay the others. The FTT's decision in the lead case will bind the related cases. This raises various...

Last Friday, the Program Law of 29 March 2012 containing a set of new corporate tax measures was published in the Belgian State Gazette. The final adopted provisions are largely in line with the proposals made in January. Some specific topics (such as the notional...

Cette newsletter regroupe les actualités en matière fiscale du 30 mars au 5 avril 2012.

Cette newsletter couvre les actualités fiscales du 16 au 22 mars 2012.

This chapter considers the interaction of European Union (‘EU’) law with the corporate income tax systems of EU Member States.

Cette newsletter couvre les actualités en matière fiscale du 23 au 29 mars 2012.

Cette newsletter couvre les actualités en matière fiscale du 13 au 19 avril 2012.

On 6 December 2011 the Italian Government issued a Decree Law 201 containing a set of extraordinary measures to address the financial crisis and stabilise public finances. The new measures include a new inotional interest deduction on new equity injections and...

In a recent decision, the Leave Committee of the Court of Final Appeal denied permission for a taxpayer, whether "as of right" or by the Court's discretion, to proceed with an appeal to the Court of Final Appeal.