- Orbitax

United Kingdom Tax News

ECJ: German transitional rules for taxation of capital gains incompatible with EC free movement of capital

16 January 2008

Communication published on application of anti-abuse measures in area of direct taxation – within the EU and in relation to third countries

16 January 2008

Protocol to treaty between UK and Switzerland ratified

16 January 2008

Treaty between Russia and United Kingdom – Russian Ministry of Finance clarifies application of treaty provisions re deduction of expenses incurred for purposes of PE located in Russia

3 December 2007

IRS releases text of US-UK mutual agreement on definition of "first notification" under US-UK income tax treaty

3 December 2007

Protocol between United Kingdom and New Zealand signed – details

3 December 2007

Treaty between United Kingdom and Saudi Arabia signed

3 December 2007

ECJ: Advocate General finds Swedish legislation limiting the exemption of third-country dividends justifiable restriction on EC free movement of capital – details

4 November 2007

ECJ: hearing in case regarding transitional rules in respect of abolished German imputation system

4 November 2007

Pre-Budget Report for 2008-09

4 November 2007

Business tax reform consultation

2 September 2007

Tax treaty developments

2 September 2007

Accession Convention to Arbitration Convention for 10 new Member States ratified by UK

2 September 2007

Compatibility of exclusion of indirect ownership through companies in other EU Member States for French tax consolidation purposes with freedom of establishment referred to ECJ

2 September 2007

OECD releases revised draft of Part IV (Insurance) of the Report on Attribution of Profits to Permanent Establishments

2 September 2007

EU Commission refers Greece to ECJ concerning discriminatory taxation of dividends

29 July 2007

Protocol to treaty between UK and Switzerland signed

29 July 2007

ECJ: Interprets anti-avoidance clause under the Merger Directive with respect to Danish rules on taxation of exchanges of shares – details

29 July 2007

Second Guideline on implications of ECJ Denkavit case on French dividend withholding tax published

29 July 2007

ECJ: Finnish group contribution regime compatible with EC Law – details

29 July 2007

EU Commission progresses infringement procedure against Austria, Germany, Italy and Finland regarding taxation of outbound dividends

29 July 2007

Finance Act 2007

29 July 2007

ECJ: Advocate General finds Dutch withholding tax on outbound dividends incompatible with EC free movement of capital – details

2 July 2007

ECJ: Swedish legislation on dividend tax relief in relations with third countries is compatible with EC law – details

2 July 2007

ECJ: German thin capitalization rules reclassifying interests paid to substantial shareholders in third States are not incompatible with EC law

2 July 2007

ECJ: Previous Austrian rules discriminating dividends received from third countries are compatible with free movement of capital under grandfathering clause – details

2 July 2007

Non-discrimination and group income elections

2 July 2007

ECJ: Advocate General holds German switch-over provision for low-taxed passive income of foreign PEs incompatible with EC Law – details

2 July 2007

Taxation of foreign profits of companies

2 July 2007

Capital gains degrouping charge

18 June 2007

« 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 »