International Tax Report

The European Commission has conducted a preliminary assessment of how Portugal has applied the regional aid scheme for companies established in the Madeira Free Zone (ZFM, or Zona Franca da Madeira), up until its expiry in 2014. An in-depth..

While a recent government circular explores the effect of the CJEU’s judgment in the joined cases of Deister Holding and Juhler Holding on Section 50d(3) of the German Income Tax Act, certain issues are still prompting further discussion. Marcus..