Tax residence post-MLI
Under the MLI (meaning the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS developed by the OECD)...
About Me
I am a professional support lawyer in the Tax practice at Slaughter and May.
Tanja Velling's Passles
Is it exempt or can we apportion?
According to a German saying, “before the court and at sea, one is in God's hands.” The CJEU’s decision in Blackrock shows that, for...
Cross-border recovery of tax debts through set-off
If one Member State requests assistance from another Member State in respect of the recovery of a debt under the Mutual Assistance...
How many hammers are needed to crack a nut?
The ‘cum-ex scandal’ being the nut in question here. After a consortium of journalists uncovered schemes generating multiple refunds of...
No fixed establishment through parent-subsidiary relationship
Or at least not automatically. A company established outside the EU does not have a fixed establishment for VAT purposes in an EU Member...
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