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Freshfields Transactions Archive

Silvia Paternain, Bosco Montejo, Álvaro Fernández

July 6, 2021

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Parent-subsidiary exemption: Spanish court recognises its application to a Luxembourg holding company

The Spanish National High Court (‘the High Court’) has issued a judgment (‘the judgment’) on the entitlement of a non-resident taxpayer...

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January 27, 2021

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Reported to the Italian tax authorities under DAC6? Here's what happens next

With the first DAC6 reporting deadline approaching, it may be that certain arrangements need to be reported to the Italian tax...

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January 18, 2021

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Leveraged cash-outs: is the tax saving legitimate?

A leverage cash-out is a transaction whereby:

the original shareholder steps up the tax base in the participation of the target company by...

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Toni Marciante, Costanza Cascone

May 22, 2020

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Further Italian COVID-19 tax measures announced

The Italian government already introduced relevant COVID-19 tax-related measures with the aim of assisting Italian individuals and...

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Brin Rajathurai

April 20, 2020

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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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