Japanese Business Taxation Europe - Vol 30 |
March 2012
In this issue of the JBTE newsletter the following topics are covered:
Belgium
- European Commission asks Belgium to expand scope of application of notional interest deduction
- New anti-abuse provision proposed under 2012 budget
Denmark
- Tax authorities lose another beneficial ownership case
- Draft corporate tax bill announced
EU
- ECJ clarifies concept of "valid commercial reasons" in Merger Directive
Finland
- Change-in-control rules referred to ECJ on state aid grounds
France
- Amended 2012 budget law approved
Germany
- tax authorities issue guidance on amended anti-treaty shopping rule
Ireland
- Finance Bill 2012 generally positive for companies
Italy
- Austerity package enacted
- Optional exit tax deferral introduced for deemed gains on intra-EU/EEA migration
Luxembourg
- Luxembourg asked to amend VAT rules on independent groups
- Luxembourg improves the environment for private investors
- Court clarifies tax treatment of share subscription rights
- Specialized Investment Fund law ready for AIFMD
Malta
- 2011 Tax developments
The Netherlands
- important jurisprudence regarding beneficial ownership
Spain
- Tax measures introduced to tackle public deficit
UK
- CFC Reform: Consultation Update
Short News
JBTE Newsletter Vol 30, 2012
(491.24 KB)
