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Iceland Tax News

Revised Commentary on Article 7 of OECD Model released

28 May 2007
Final Report on Improving the Resolution of Tax Treaty Disputes

24 March 2007
Treaty between Iceland and Malta enters into force

24 February 2007
Report on Attribution of Profits to PEs released

24 February 2007
Treaty between Iceland and Hungary enters into force

17 December 2006
Treaty between Iceland and United States – negotiations concluded

12 November 2006
Treaty between Greece and Iceland signed

13 August 2006
Iceland and Hungary signed a first-time income tax treaty on 23 November 2005. Further details of the treaty will be reported subsequently.

1 January 2006
Germany and Iceland initialled a new income and capital tax treaty on 6 July 2005. Once in force, the new treaty will generally replace the Germany-Iceland income and capital tax treaty of 18 March 1971. Further details of the treaty will be reported subsequently

16 October 2005
Austria initialled a first-time tax treaty with Iceland on 6 May 2005. Further details are not yet available.

3 August 2005
Effective as of 9 June 2005, the Corporate Income Tax Act is amended in respect of the definition of residence of limited liability companies.

3 August 2005
Iceland and Mexico initialled a first-time income tax treaty on 7 April 2005.

9 June 2005
The first-time income and capital tax treaty between Iceland and Ireland , signed on 17 December 2003, entered into force on 17 December 2004. The new treaty generally applies from 1 January 2005.

17 March 2005
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