Tax implications of LIBOR transition in the UK – HMRC consultation
Much work has been done across the financial markets to prepare for the cessation of the publication of LIBOR at the end of 2021. With...
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Freshfields Transactions Archive
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Tax matters: UK Budget 2020
Rishi Sunak has delivered his first budget as the UK’s Chancellor. With the headlines dominated by the coronavirus and little mention of...
Tax-free step-up of assets held in French tax look-through partnerships: the Conseil d’Etat overturns its Lupa case law
Until 2016, it was commonly accepted by the practitioners, and confirmed by the French tax authorities (FTA) in private letter rulings...
Germany | Uncertainty for tax exemption in loan restructurings now resolved
On 23 November 2018, the German legislature has moved to fill a void left by a tax court ruling in February 2017 that the German Federal...
Tax developments for PE investors in the Netherlands: Part II
New tax ruling policy
The Secretary of Finance recently sent a letter to parliament setting out the government’s new tax ruling policy as...
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