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European Union – Freedom of establishment. The Court of Justice of the European Union gave a preliminary ruling deciding, among other things, that art 49 of the Treaty on the Functioning of the European Union should be interpreted as not precluding a member state's tax regime, such as that at issue in the main proceedings, under which, in the event of transfer by a resident company to a non-resident company within the same group of a permanent establishment situated in another member state, the losses previously deducted in respect of the establishment transferred were reincorporated into the taxable profit of the transferring company where, under a double taxation convention, the income of such a permanent establishment was exempt from tax in the member state in which the company to which that establishment belonged had its seat.
European Union – Freedom of establishment. The Court of Justice of the European Union gave a preliminary ruling deciding, among other things, that art 49 of the Treaty on the Functioning of the European Union should be interpreted as not precluding a member state's tax regime, such as that at issue in the main proceedings, under which, in the event of transfer by a resident company to a non-resident company within the same group of a permanent establishment situated in another member state, the losses previously deducted in respect of the establishment transferred were reincorporated into the taxable profit of the transferring company where, under a double taxation convention, the income of such a permanent establishment was exempt from tax in the member state in which the company to which that establishment belonged had its seat.
The Chair of the Bar sets out how the new government can restore the justice system
In the first of a new series, Louise Crush of Westgate Wealth considers the fundamental need for financial protection
Unlocking your aged debt to fund your tax in one easy step. By Philip N Bristow
Possibly, but many barristers are glad he did…
Mental health charity Mind BWW has received a £500 donation from drug, alcohol and DNA testing laboratory, AlphaBiolabs as part of its Giving Back campaign
The Institute of Neurotechnology & Law is thrilled to announce its inaugural essay competition
How to navigate open source evidence in an era of deepfakes. By Professor Yvonne McDermott Rees and Professor Alexa Koenig
Brie Stevens-Hoare KC and Lyndsey de Mestre KC take a look at the difficulties women encounter during the menopause, and offer some practical tips for individuals and chambers to make things easier
Sir Geoffrey Vos, Master of the Rolls and Head of Civil Justice since January 2021, is well known for his passion for access to justice and all things digital. Perhaps less widely known is the driven personality and wanderlust that lies behind this, as Anthony Inglese CB discovers
The Chair of the Bar sets out how the new government can restore the justice system
No-one should have to live in sub-standard accommodation, says Antony Hodari Solicitors. We are tackling the problem of bad housing with a two-pronged approach and act on behalf of tenants in both the civil and criminal courts
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