EC infringement procedures – French DWT

    Nexus Taxation Insight On 24 September 2015, the European Commission (“EC”) released a statement on infringement procedures against France in respect of refunds of Dividend Withholding Tax (“DWT”) on French dividends due to European...

VAT – Portfolio Management Services

    Nexus Taxation Insight On 4 September, over three years after the Court of Justice of the European Union (“CJEU”) ruling in the Deutsche Bank AG (Case C-44/11), the Irish Revenue Commissioners (“Revenue”) issued their view on the VAT...