Orbitax Tax News & Alerts
Spain's Tax news & updates from Orbitax and partners
Spain Tax News
Budget Law for 2010 published – details
Treaty between Spain and Kazakhstan – details
Tax amendments
Treaty between Spain and Nigeria – details
Budget for 2010
Dutch dividend withholding tax exemption extended to certain EEA countries
ECJ: Cobelfret extended to domestic situations and potentially to dividends received from third countries
ECJ: Netherlands' non-exemption of dividends paid to certain EEA countries from withholding tax found incompatible with EEA Agreement
Spanish National Court
ECJ finds Finnish dividend withholding tax regime incompatible with EC freedom of establishment
Treaty between Spain and Mexico – Spanish Tax Administration clarifies scope of withholding tax applicable to transfer of immovable property located in Spain
Treaty between Spain and Jamaica – details
President announces new tax measures to Parliament
Treaty between Spain and Trinidad and Tobago – details
European Commission refers Germany to ECJ over taxation of outbound dividends
Treaty between Spain and Trinidad and Tobago signed
Treaty between Spain and Ireland – Spanish Tax Administration applies dynamic interpretation for "royalties"
Exchange of information agreement between Netherlands in respect of Netherlands Antilles and Spain – details
Treaty between Colombia and Spain enters into force
ECJ: Advocate General finds French legislation on group consolidation excluding lower-tier subsidiaries indirectly owned through companies resident in other Member States justifiable restriction on EC freedom of establishment – details
Preliminary ruling requested from ECJ regarding Belgian anti-abuse provision concerning exceptional and gratuitous advantages
Preliminary ruling requested from ECJ on interpretation of EC Parent-Subsidiary Directive with respect to Italian tax on dividend adjustment (General Beverage)
ECJ: Advocate General finds Belgian withholding tax on interest paid to companies resident in other Member States compatible with EC freedom of establishment – details
Treaty between Spain and Kuwait – signed and details
ECJ: Advocate General finds French legislation on group consolidation excluding lower-tier subsidiaries indirectly owned through companies in other Member States justifiable restriction on EC freedom of establishment
OECD released 2008 Model Tax Convention
Discussion draft on New Art. 7 of OECD Model – details
OECD Council approves 2008 Model Tax Convention
Treaty between Spain and Saudi Arabia enters into force
Preliminary ruling requested from ECJ on interpretation of Merger Directive in connection with scheme to avoid Netherlands property transfer tax
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