General Court Judgment in Amazon and Luxembourg v European Commission
The General Court of the European Union ruled in favour of Luxembourg and Amazon, annulling the European Commission's decision that Luxembourg granted…
Tag: MNEs
Lexel AB v Sweden (Skatteverket): CJEU Ruling on Interest Deductions and Freedom of Establishment
In Lexel AB v Skatteverket (Case C‑484/19), the Court of Justice of the European Union (CJEU) ruled that Swedish tax legislation, which denied Lexel…
Canada (Her Majesty the Queen) v. Cameco Corporation
The Federal Court of Appeal's ruling in the case between Her Majesty The Queen and Cameco Corporation centers on the application of Canada's transfer …
Anwar & Co. v. CIT: Understanding Permanent Establishment in International Taxation
The case of Anwar & Co. v. CIT is a landmark ruling by the Supreme Court of India that delves deep into Permanent Establishment (PE) and its implicati…
Chevron Australia Holdings Pty Ltd v Commissioner of Taxation
The Chevron Australia Holdings Pty Ltd v Commissioner of Taxation [2017] FCAFC 62 case is a landmark judgment by the Federal Court of Australia concer…
Cadbury Schweppes vs UK: EU Ruling on Freedom of Establishment and Tax Avoidance
The Cadbury Schweppes case is a seminal ruling in the context of the European Union’s freedom of establishment and the limitations on Member States'…