Podcast: Tax news highlights: December 2023

In this podcast, Zoe Andrews and Tanja Velling are joined by Nele Dhondt to discuss the CJEU decision in the Engie State aid case and the Advocate General’s opinion in the Apple State aid case.

Zoe and Tanja further discuss the UK Supreme Court’s decisions in Skatteforvaltningen on the admissibility of the Danish tax authority’s civil claims to recover dividend withholding tax refunds, allegedly obtained by fraud in the context of cum-ex transactions, and in Fisher on the transfer of assets abroad regime.

The podcast also covers the UN Resolution on a framework convention on international tax cooperation and the OECD’s Tax Certainty Day and MAP statistics.

Text alternative. Tax news highlights - December 2023