EU principles

EU principles guidance:

ARCHIVED: This Practice Note has been archived and is not maintained. This Practice Note explains: • the general concept of controlled foreign company (CFC) rules • the...

Practice Note

ARCHIVED: This Practice Note has been archived and is not maintained. Thin capitalisation and transfer pricing are related but slightly different concepts. Some consider...

Practice Note

What is the concept behind the EU FTT? The original Financial Transaction Tax (FTT or ‘Tobin tax’) Directive proposal (published in September 2011) was a very...

Practice Note

Brexit: As of exit day (31 January 2020) the UK is no longer an EU Member State. However, in accordance with the Withdrawal Agreement, the UK has entered an...

Practice Note

Brexit: As of exit day (31 January 2020) the UK is no longer an EU Member State. However, in accordance with the Withdrawal Agreement, the UK has entered an...

Practice Note

Brexit: As of exit day (31 January 2020) the UK is no longer an EU Member State. However, in accordance with the Withdrawal Agreement, the UK has entered an...

Practice Note

Article 107(1) TFEU defines State aid as 'any aid granted by a Member State or through State resources in any form whatsoever which distorts or threatens to distort...

Practice Note

Brexit: As of exit day (31 January 2020) the UK is no longer an EU Member State. However, in accordance with the Withdrawal Agreement, the UK has entered an...

Practice Note

This Practice Note provides an overview of the EU State aid rules, and specifically what constitutes ‘aid’ for the purposes of Article 107(1) TFEU. Overview of the EU...

Practice Note
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