Corporate Tax News

Issue 64 - November 2022

Corporate Tax News is closing out 2022 with two lead articles from the Netherlands:

  • a temporary windfall profits tax on companies in the gas, 
  • oil and coal sectors 
  • and an interesting Supreme Court decision on the static versus ambulatory approach to the interpretation of tax treaties.  


The European Commission has launched a public consultation on its proposal for the introduction of a common set of rules for EU groups operating cross-border to calculate their taxable base, along with an agreement on a method for allocating profits between EU member states based on a formula. The CJEU has released two important decisions: one on the long-standing Fiat case involving potential state aid from Luxembourg and another on a German case involving the ability of a member state to disallow the deduction of final losses incurred by a foreign PE.


Learn about these developments and more in our Corporate Tax News. Read more



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