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Freshfields Transactions Archive

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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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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Brin Rajathurai

March 12, 2020

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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...

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Jordan Serfati, Vincent Daniel-Mayeur

July 1, 2019

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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...

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