Legitimate Expectation of Consistent Interpretation of EU State Aid Law: Recovery in State Aid Cases Involving Advanced Pricing Agreements on Tax

Authors: Clement Mifsud-Bonnici
Published on April 24, 2017
Tags: ,
Practices: Taxation
This article was first published in the Journal of European Competition Law & Practice, Volume 8, Issue 7, September 2017

The EU State aid rules are under the world's spotlight with the European Commission's (the ‘Commission’) recent decision that Ireland has to recover up to €13bn plus interest from Apple.

Managing Brexit – Planning ahead for your Insurance business

Authors: Elaine Magri
Published on April 11, 2017
Tags: , ,
Practices: Insurance & Reinsurance Corporate, Insurance & Reinsurance Regulation
Britain’s formal notification of its exit from the EU on 29 March, days after the EU celebrated its 60th anniversary, marks a historic turning point in tough negotiations with EU 27 Member States during the two-year countdown to UK’s final separation. The wider implications of UK’s exit shall unfold during the next months in negotiations led by EU Chief negotiator Michel Barnier and constructive talks that commenced last week between EU Council President Donald Tusk and Prime Minister Theresa May to pave the way for UK’s final withdrawal and a new relationship between the EU and the UK.

Industry reactions to the new UK Pensions Transfer Tax

Authors: Jens Buedinger
Published on April 10, 2017
Tags: , , ,
Practices: Pensions Regulatory
The UK’s controversial introduction of a 25% tax charge on the transfers from UK pensions to Qualifying Recognised Overseas Pension Schemes (QROPS1) has found backing from the Malta Association of Retirement Scheme Practitioners (MARSP). MARSP stated in a press release of the 10th March, 2017 that despite much of its initial criticism it is a “positive for Malta” and for the wider pensions industry, especially in Europe.