Court of Appeal Delivers Clarity: Burlington Ruling Sets the Bar for Purpose Tests and Treaty Benefits in International Tax
Court of Appeal Delivers Clarity: Burlington Ruling Sets the Bar for Purpose Tests and Treaty Benefits in International Tax
The much-anticipated Court of Appeal judgment in HMRC v. Burlington Loan Management DAC [2026] provides some welcome clarity and reassurance to taxpayers (and their advisers) grappling with the application of purpose tests in an international tax context.... By: Ropes & Gray LLP