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Failure of a Member State to fulfil obligations; Freedom to provide services and free movement of capital; Articles 49 EC and 56 EC and Articles 36 and 40 of the EEA Agreement; Direct taxation; Taxation of interest received; Discriminatory treatment of non-residents; Burden of proof; Netherlands' dividend withholding tax was contrary to the EU freedom of capital principle;

Holding a leadership position during times of change is not the easiest of tasks, especially in a profession steeped in tradition. Sir Stephen Oliver QC, president of the Tax Chamber of the First-tier Tribunal and Mike Watson, Central London Area Manager of the Tribunals Service, look back at the challenges and successes of the first year of the UK's new tax tribunal system.

Tax litigators are used to making their case, not passing judgment, but both lawyers and judiciary have plenty to say about the reform of the UK tax tribunals. Here is their verdict...

Speakers at International Tax Review's indirect tax forum in London on Wednesday criticised the EU for failing to ensure its environment taxation policy met its objectives.

The Australian government may compromise on the Resource Super Profit Tax (RSPT) in the face of widespread opposition from the mining industry and influential organisations.

The Australian government has announced that it will be relaxing managed investment trust (MIT) rules weeks after new legislation was introduced to parliament.

A new international association has been formed to help tax judges learn from case law in other countries.

The Pakistan government is seeking new ways to ensure greater levels of voluntary compliance amid falling tax receipts and widespread failure to file returns.

Senate democrats failed to summon the 60 votes necessary to advance a vote on a jobs bill that would extend numerous tax cuts for businesses.

An oil company contesting a $360 million capital gains tax claim from the Ugandan government wants the dispute to be submitted to binding arbitration under the UN Commission for International Trade Law (UNCITRAL) rules.