Orbitax Tax News & Alerts
United Kingdom's Tax news & updates from Orbitax and partners
United Kingdom Tax News
Treaty between UK and Slovenia ratified
Exchange of information agreement between United Kingdom and Bermuda – ratified and details
OECD Council approves 2008 Model Tax Convention
Treaty between France and United Kingdom – details
Financial Court of Düsseldorf rules on transfer pricing adjustments
Finance Act 2008 receives Royal Assent
Preliminary ruling requested from ECJ on interpretation of Merger Directive in connection with scheme to avoid Netherlands property transfer tax
2008 treaty between France and United Kingdom signed
Implementation of Mergers Directive
Treaty between United Kingdom and Slovenia – details
Comments on draft contents of 2008 update to Model Tax Convention published
European Commission closes infringement procedure against Luxembourg concerning taxation of dividends
ECJ: Advocate General finds Belgian rules on inclusion of dividends in taxable base followed by 95% deduction insofar as parent company makes profits incompatible with Parent-Subsidiary Directive – details
European Commission takes steps against Bulgaria, Portugal, Romania and Spain concerning taxation of dividends
ECJ: Non-deductibility of foreign PE losses in Germany compatible with EC freedom of establishment
ECJ: Decision by reasoned order in UK CFC and foreign dividend test case
ECJ: Netherlands refund regime for investment funds incompatible with EC free movement of capital
Draft of 2008 Model Tax Convention – Proposed changes to Commentary to Art. 12 (definition of royalties)
ECJ: 5% add-back of tax credits for withholding tax at source abroad compatible with Parent-Subsidiary Directive
European Commission refers Netherlands to ECJ for not exempting dividends paid to companies established in certain EFTA countries from withholding tax
Corporation tax – interest rates
Budget for 2008-09 – corporate tax details
Treaty between India and UK – Indian decision on ascertainment of "business connection"/PE and attribution of profits
Federal Finance Court
US
Merger of UK companies with Italian PEs: tax consequences
ECJ: Advocate General finds German rules on taxation of cross-border dividends under old imputation system compatible with EC law
UK-Switzerland income tax treaty: memoranda of understanding
ECJ: Advocate General finds 5% add-back of tax credits for withholding tax abroad compatible with Parent-Subsidiary Directive – details
European Commission takes steps against Germany, Estonia and Czech Republic regarding taxation of outbound dividends
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