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Opinion Statement ECJ 4/2025 on the exemption of inbound dividends from non-corporate taxes under the Parent-Subsidiary Directive in the Decision of the CJEU in Joined Cases C-92/24 – C-94/24, Banca Mediolanum
CFE Tax Advisers Europe’s ECJ Task Force has issued an Opinion Statement on the judgment delivered on 1 August 2025 in Banca Mediolanum (Joined Cases C-92/24 to C-94/24), in which the CJEU examined whether the exemption for inbound dividends under Article 4(1)(a) of...
CFE Connect – November 2025
The November 2025 edition of CFE Connect is now available online. CFE Connect is designed to keep tax professionals informed of emerging policy trends and developments in European and international taxation, as well as inform our members about CFE’s ongoing...
CFE’s Tax Top 10 – November 2025
BRUSSELS | NOVEMBER 2025 2025 Update to the OECD Model Tax Convention Last week, the OECD published the 2025 Update to the OECD Model Tax Convention, introducing changes to reflect modern cross-border working arrangements and to clarify the taxation of income from...
